Can I deduct the sales tax on home renovation or construction?

You can deduct the sales tax on your home renovation or construction if all of these conditions apply:

• You're itemizing.
• You're taking the sales tax deduction, as opposed to the state/local income tax deduction.
• The tax rate is equal to your state and local general sales tax rate.
• You (or your contractor acting as your agent) purchased the building materials and paid the tax.