Years ago, when we used to have this deduction, a bunch of tables were printed in the 1040 booklet, based on income level. Back then, if you saved all your receipts, and that figure was higher than the figure in the table, you could deduct actual tax paid, rather than the table tax. Were you always entitles to at least the table tax - even if your sales tax paid was actually lower? That is, would someone who saved alot of their income benefit by using the table instead of itemizing the sales taxes paid?
My memory is hazy, it's been a long time since we did this. I think it was only for those who itemized. But you chose the greater of the two amounts, either the table or the actual.
Same thing with the gasoline tax.
But I repeat: My memory is hazy on the whole thing. Maybe it was for everybody, itemize or not. Anyone recall for sure????