Sales taxes on personal property are generally not deductible. However, if Congress extends the prior law, you will be able to elect to deduct general state and local sales taxes for 2012 in lieu of state and local income taxes (16.3).
Transfer taxes paid on the sale of securities or investment real estate are not separately deductible, but when figuring profit or loss on Form 8949, you should enter the transfer tax, along with other selling expenses, as a “negative adjustment” that decreases your gain or increases your loss; see 5.8.
A transfer tax (which may be called an excise tax in some states) on the sale of a personal residence is not deductible as a real estate tax; it is imposed on the transaction and not on the value of the property. Transfer taxes are added to cost basis by the buyer or treated as an expense of sale by the seller.
State and local taxes on gasoline used for personal purposes are not deductible. If you travel for business, the taxes are deductible as part of your gasoline expenses.
18.222.21.175