The American Jobs Creation Act of 2004 added a potential deduction for some taxpayers in 2004.  The Act provides for a deduction of general state sales taxes paid in 2004 in lieu of a deduction for state income taxes paid or withheld.  The sales tax deduction may be determined either by reference to an IRS published table (to which you may add sales tax on a new car or boat) or by retaining the actual receipts for sales taxes paid.  The sales tax deduction has been extended through 2006.