tax deductions

can new home construction material be used as a deduction?
thanks,
DADA00, North Carolina

The sales tax paid on the materials (& everything else you bought last year) can be claimed instead of claiming state income taxes paid. There are sales tax tables that give you the standard sales tax deduction; you add taxes paid on motor vehicles & building materials, then compare to all sales tax shown on receipts, & to income taxes paid, & deduct the largest number.