☰
✕
Sign In

Why sign in to the Community?

  • Submit a question
  • Check your notifications
Sign in to the Community or Sign in to TurboTax and start working on your taxes
New Member
posted May 31, 2019 8:48:08 PM

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

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

0 3 2367
1 Best answer
Level 7
May 31, 2019 8:48:14 PM

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.

3 Replies
Level 7
May 31, 2019 8:48:10 PM

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

New Member
May 31, 2019 8:48:11 PM

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

Level 7
May 31, 2019 8:48:14 PM

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.