Does a new air and heating unit qualify as a major purchase?

[Texas Roger]

Here is the TurboTax guidance for sales tax deductions:

"You have the option of taking either a sales tax deduction or a deduction of state and local income taxes. We start by looking at an IRS estimate of what you paid in sales tax for the year (its based on your income). Your estimated sales tax deduction is already larger than your state and local income tax deduction, and you may benefit even more by entering your local sales tax rate and any sales tax paid on vehicles purchased or on materials purchased for building or remodeling your home. This would increase the amount of sales tax you can deduct."

A new air and heating unit would be a repair rather than materials purchased for building or remodeling your home.

[Opus 17]

For the sales tax deduction, there is no adjustment for "major purchase."  If you are claiming the standard sales tax deduction, you can only increase it for sales tax you pay for the purchase of a home,  a major renovation to the home, or a motor vehicle or airplane.

If the furnace and air conditioner (or heat pump) meet energy efficiency standards, you may be able to claim a credit of 10% of the cost (up to $300) in the Energy Efficient Improvements section on the deductions and credits page. 

[MinhT1]

No.

Major purchases are defined as:

• 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.

Please read this TurboTax Help topic for more information.