What is considered building material for sales tax from a home remodel?

[MarilynG]

Almost any items used for home renovation or construction that you paid sales tax on are considered eligible.

Remember that this is an Itemized Deduction on Schedule A, and if the income taxes you paid are larger than the sales tax deduction, that will be used instead; you can't claim both, unfortunately.

Here's more info:

https://ttlc.intuit.com/replies/3301623

[JBaker2020]

So besides building materials like floors, walls, windows, cabinets and countertops, would that also include new sinks, ovens, refrigerators, dishwashers in a  kitchen remodel? 

[Hal_Al]

Built-ins like sinks and  dishwashers are building materials, as part of the remodel.  Free standing items like refrigerators are not.

[wfedmiston]

I had energy efficient windows installed. Are those considered a building material as part of a renovation? And I replaced the AC. Does that also count?

[Carl]

What is considered building material

Anything that becomes and permanent and physical part of the structure.