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

[mikey_6_9_69]

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

[Howard1948]

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

[mikey_6_9_69]

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

[Howard1948 · Accepted solution]

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.