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New Pool Sales Tax Deduction??

I put in a new pool this year but the invoices do not show sales tax, can i write off the sales tax as a major purchase for home improvement?
    If the contractor did not bill you for the sales tax, and if the contractor did not pay the sales tax over to the state (his suppliers would have), then the sales tax was not imposed on you.

    (More importantly, how would you determine the amount of the sales tax, as the contractor's profit and some of the materials may not have been subject to the tax.)
      It depends on whether you paid a sales tax and, if you did, was it imposed on your or on your contractor.  From the IRS, sales taxes on construction materials may be deductible if on:

      "A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies.

      a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation.

      b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly.

      c. Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly."

      Note - it's possible you didn't pay a sales tax, as some states exempt construction materials.
      • I live in Florida and this was a lump sum contract where I was not charged tax but the contractor paid sales tax on purchases and to suppliers.  The contractor was acting on behalf of the owner but for a prenegotiated price.  Since my invoice does not show tax, but the contractor paid the taxes, is this allowed to be included in the Sales Tax Deduction?
      It is not.  If the sales tax is imposed on the contractor and not you, it is unfortunately not deductible to you.
      • Per the contract, the contractor is acting on behalf of the owner, so doesnt that constitute me paying the taxes?