For 2009 only, individuals can deduct sales tax paid on the purchase of a new vehicle. The deduction is available for cars, trucks, motorcycles, motor homes and recreational vehicles.

Claiming the Vehicle Sales Tax Deduction: People won't need to itemize to take this deduction. Instead, the deduction will be added to a person's standard deduction. Itemizers will take this deduction in addition to the deduction for state and local income taxes.

Qualifying for the Vehicle Sales Tax Deduction
The vehicle must be new. The vehicle must be an automobile, light truck, or motorcycle with a gross vehicle weight rating of not more than 8,500 pounds. Motor homes and recreation vehicles also qualify.
Additionally, the vehicle must be purchase after February 16, 2009, and before January 1, 2010.
Limitations: The vehicle sales tax deduction is limited to the tax paid on the first $49,500 of the vehicle's purchase price.