My legal residence is Texas. Can I deduct the sales tax on a $12,000 new HVAC system in my New Mexico vacation home?

[s-sullivan]

Texas has no state income tax, so sels tax can be deducted

[MinhT · Accepted solution]

Yes, you can if you use the actual method by keeping all your receipts and adding up all sales taxes paid, regardless of the state the tax was paid in.

If you use the IRS general sales tax deduction, you cannot add the sales tax on your HVAC system. You can only add sales tax on specified additional items such as a car, an aircraft or a home.

[BobinCT]

If you use the actual method, you can only count the items for which you have receipts.  But if that is an incomplete record you can still claim that (knowing it is too low) as long as you don't add it to the standard table.