No it is not.
Major items purchased while living in your state would include:
- A motorized vehicle (car, truck, RV, motorcycle, etc.—sorry, no mopeds).
- An aircraft, boat, mobile home, or manufactured home, but only if you paid the general sales tax rate (otherwise it doesn't apply).
- Building materials for a major renovation or substantial addition to a home, if you paid the general sales tax rate yourself or your contractor was authorized to purchase these materials per your instructions or building contract.
Click here for additional information on "major purchases".