I bought a tractor does this count for a major purchase?

Forum|Forum|7 years ago
June 1, 2019
3 replies
32 views

I purchased a Kubota BX25D tractor does this count as a major purchase to deduct the sales tax?

TurboTax Deluxe Online

Best answer by Howard1948

Here's what the IRS says:

"Generally, taxpayers may add to the table amount any sales taxes paid on:

A motor vehicle, but only up to the amount of tax paid at the general sales tax rate;
and an aircraft, boat, home (including mobile or prefabricated), or substantial addition to or major renovation of a home, if the tax rate is the same as the general sales tax rate.

Motor vehicles include cars, motorcycles, motor homes recreational vehicles, sport utility vehicles, trucks, vans and off-road vehicles. Taxpayers may also include any state and local general sales taxes paid for leased motor vehicles."

Is a tractor an "off-road vehicle"? Your call.

Howard1948

Level 7

Was this tractor bought in connection with a trade or business?

mikey_6_9_69Author

Level 2

no for home personal use (snow removal landscaping mowing etc)

Howard1948Answer

Level 7

Here's what the IRS says:

"Generally, taxpayers may add to the table amount any sales taxes paid on:

A motor vehicle, but only up to the amount of tax paid at the general sales tax rate;
and an aircraft, boat, home (including mobile or prefabricated), or substantial addition to or major renovation of a home, if the tax rate is the same as the general sales tax rate.

Is a tractor an "off-road vehicle"? Your call.