|| Florida Sales Tax Deduction
||Total Sales Tax
||St. Johns (0.5%)
For an excellent interactive map showing the sales tax for every Florida county, go here.
Additional Sales Tax Deductions
In addition to general sales tax, a taxpayer can claim additional sales tax paid for the purchase or lease of a motor vehicle in the year for which taxes are being prepared. These taxes are deductible as a general sales tax even if the tax rate was different than the general sales tax rate. However, if you paid sales tax on a motor vehicle at a rate higher than the general sales tax, you can deduct only the amount of the tax that you would have paid on that vehicle at the general sales tax rate.
(Ref. IRS Pub 17 Page 152, and Instructions for Schedule A (Form 1040) Page A-4.)
Motor vehicles include:
• motor homes,
• recreational vehicles,
• sport utility vehicles,
• vans, and
• off-road vehicles.
In addition, another web page of the IRS includes
• aircraft and
in the list of motor vehicles.
NOTE: In Florida, vehicle registration fees are not deductable because they are not based on the vehicle's value. Other states (for example, Virginia) have a Personal Property Tax and when the vehicle registration is renewed part of that fee is based on the vehicle's value as of a specific date that year. In those situations, the part of the registration fee which represents the Personal Property Tax is deductable. But - again - not in Florida.
Building Materials for Home Sale, Construction, or Remodel
In addition to general sales tax, a taxpayer can claim sales taxes paid on the sale of a home, or on the cost of materials for a substantial addition or major renovation. Those sales taxes must have been paid in the year for which income taxes are being prepared.
(Ref. Pub 4012 pg F-8.2)