If you purchased the materials yourself and have the receipts for the purchases then you can include them.
If you paid a builder/contractor to build your home and he bought and paid for the materials, He is the one who paid the tax and he would use those purchases as a expense of his business, he could not hand his receipts to you to deduct.
If your contract with the builder/contractor states that he charged you sales tax on the materials then you could claim the deductionCan we claim all the sales tax on building supplies we used for our new house we built in GA in 2006?
You can add the sales tax on home building materials, up to the general sales tax rate, on to the total of other sales taxes you paid (as shown in Pub 600).
You must have personally been the purchaser of the materials.Can we claim all the sales tax on building supplies we used for our new house we built in GA in 2006?
You can claim a sales tax deduction or a state income deduction but not both. You take the higher of the two.
In deciding which you can add the sales taxes you paid on building materials to the general sales tax table amount.
If you paid the sales tax, then it can be added to the sales tax from all your other receipts and deducted on Schedule A instead of the Georgia State Income tax. You have a choice: General Sales Tax Paid, or State Income Tax Paid.
Generally, the builder pays the sales tax on building supplies. But if you paid the tax, then you can use it as a deduction if you choose.
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