Major Purchases and Building Materials

[knuckle_head]

We had a detached garage built on our property last year.  I see that the major purchases form lists building materials for home renovations/construction, but would our garage be eligible for this sales tax deduction or is it strictly for a home?

[TomK2023]

Yes, construction materials for  a new garage are considered a major purchase and thus eligible for a sales tax deduction.

[Anonymous_]

https://www.irs.gov/pub/irs-pdf/i1040sca.pdf

See page A-6