The IRS has released tables for the 2004 sales tax deduction that was instituted by the American Jobs Creation Act of 2004. The Act provides that a taxpayer can deduct either their state and local income taxes or their state and local sales taxes from their income as itemized deductions. If a taxpayer didn’t maintain a record of sales tax paid, deduction tables are available at http://www.irs.gov/pub/irs-pdf/p600.pdf. Taxpayers in localities that impose additional sales taxes should remember to complete the worksheet on the second page of the publication that adjusts the deduction to reflect the state and local sales tax rates. (HR 4520, American Jobs Creation Act of 2004)