+ (Positive) (SQL Server Compact) Is a unary operator that returns the positive value of a numeric expression. Syntax. Arguments. numeric_expression. Any valid expression in SQL Server Compact 4.0 of any one of the data types in the numeric data type category, except the datetime data type.
How do you define major purchase or major item for the sales tax deduction? When we ask if you bought any major items while living in your state, answer Yes if you purchased: A motorized vehicle (car, truck, RV, motorcycle, etc. â sorry, no mopeds). An aircraft, boat, mobile home, or manufactured home, but only if you paid the general sales tax rate (otherwise it doesn't apply). Building materials for a major renovation or substantial addition to a home, if you paid the general sales tax rate yourself or your contractor was authorized to purchase these materials per your instructions or building contract.
State and local taxes on personal property, such as vehicles, must be ad valorem taxes to be deductible on your federal tax return. Taxes and fees on personal property that aren't based on the item's value are not deductible. For example, when you pay for the license tag for your car, the charges may include both a fee for the tag and an ad valorem tax. Only the ad valorem part can be taken as a deduction. The tax must be assessed and paid during the tax year for which it is claimed. Write-offs for state and local ad valorem taxes are available only if you file IRS Form 1040 and itemize deductions. Other Deductible Taxes. State and local income taxes and sales taxes are tax deductible on a federal tax return. However, you may deduct only one of these in the same tax year.