Certain state and local taxes may be deductible if you itemize your deductions on Schedule A (Form 1040). Deductible taxes generally include state and local personal property taxes that are based on the value of the property and charged on a yearly basis, such as some vehicle registration fees. Fees that are not based on value are not deductible.
You may also choose to deduct state and local general sales taxes instead of state and local income taxes. You cannot deduct both. If you elect to deduct sales taxes, you can use either the actual amount paid or the IRS optional sales tax tables, and you may be able to add sales tax paid on certain large purchases, such as a vehicle or home, if the tax rate was the same as the general sales tax rate.