“What are Ohio requirements for taking General Sales Tax deduction?”----> The OH sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in OH. You must choose between deducting state and local income taxes, or state and local sales taxes. For most citizens of income-tax states, the income tax deduction usually is a better deal. The IRS has tables for residents of states with sales taxes showing how much they can deduct.If you purchased a vehicle, boat or airplane, you get to add the state sales tax you paid to the amount shown in IRS tables for your state, to the extent the sales tax rate you paid doesn’t exceed the state’s general sales tax rate. The same goes for home building materials you purchased. These items are easy to overlook. The IRS even has a calculator on its Web site to help you figure out the deduction, which varies by your state and income level.