Sales Tax Calculations on Major Home Repairs via Contractor

[taxman7000]

I live in Washington State (Seattle) and had a siding replacement in 2022.  The total cost was $21,912.19.  The sales tax on the work was $2,037.19.  I'm a bit confused on whether I can include this as a "major purchase" on my sales tax calculations.

Can the full amount be deducted or at least the amount the materials cost, if I can get that from the contractor?  I didn't receive an itemized list for the cost of the building materials, but did receive a letter indicating I could be liable for the cost of the siding materials; should the contractor not pay the company who sourced the building supplies.

[fanfare]

you don't have to use the general amount based on your income on Schedule A.

Instead, you can deduct any amount of sales tax for which you have receipts, If IRS asks to see the receipts. you will have to produce them.

@taxman7000 

Additional sales tax is no help once you hit the $10,000 SALT limitation.

[taxman7000]

Thanks.  I'm actually referring to the option where I can use the IRS's table for estimating sales tax; which also allows for the sales tax cost of "big ticket" items to be added on to the estimated sales tax amount (e.g. a car purchase). 

https://www.irs.gov/credits-deductions/individuals/use-the-sales-tax-deduction-calculator

I'm just trying to assess if any of these qualify as big ticket items:

1.  The total cost (labor + materials) of the home modifications.  These costs exceeded $20,000, with $2000+ going to sales tax).

2.  Only the materials.

3.  Neither the labor or materials.

The law seems to indicate the materials may be eligible, if the contractor acted as an "agent" of the homeowner, but I'm unclear what that means.

I'm guessing this doesn't matter, as my property tax + with the estimated sales tax exceeds $10,000.

[PatriciaV]

As fanfare said earlier, excess sales tax is lost if you're already reporting more than $10,000 for the SALT deduction.

However, if you paid sales tax as part of the renovation, your receipt should have that tax broken out as a separate line item. In most cases, only the materials are subject to sales tax. But you need proof if you report the tax on your return.