Sales tax deduction for new home construction in another state

[Tetonblue]

My primary residence is in FL and I am building a second, custom home in another state.   Can I deduct the sales tax I paid for the building materials and labor on the 2nd home?  Fl general sales tax is 7% and the other state is 6%.  

[Mike9241]

the rules say you must buy the materials and therefore directly pay the sales tax. if you pay a contractor, you don't get the deduction.  the deduction for all taxes (except the foreign tax credit if you deduct it rather than taking the credit is limited to $10K and you have to choose between state income tax and sales tax.  from what I understand, if you buy the materials directly, you don't get the contractor's pricing so you could end up spending more than the tax benefit you receive. 

[Tetonblue]

Thank you for your reply.  My contract with the builder says that he is my agent and acting according to my decisions.  I have receipts for everything.  I am itemizing and taking the sales tax option, not state income tax. 

My concern is really around the difference between the sales tax rates in the 2 states and the fact that I am living in FL as the home in the other state is being built.  Plus it is a 2nd home so I will be spending time in both after it is finished.  Since the FL tax rate is 6% + 1% for local city/county taxes = 7%,  and the other rate is 6%, seems to me like I should be able to at least deduct the taxes in the other state at 6%, since it is not more than FL.