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combined rate that is more than 7.5000%. If you lived in Nevada, check the “No” box if your combined state and lo- cal general sales tax rate is 6.8500%. Otherwise, check the “Yes” box and in- clude on line 3 only the part of the com- bined rate that is more than 6.8500%. What if your local general sales tax rate changed during 2013? If you checked the “Yes” box and your local general sales tax rate changed during 2013, figure the rate to enter on line 3 as follows. Multiply each tax rate for the period it was in effect by a fraction. The numerator of the fraction is the number of days the rate was in effect during 2013 and the denominator is the total number of days in the year (365). Enter the total of the prorated tax rates on line 3. Example. Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2013 (273 days). The rate increased to 1.75% for the peri- od from October 1 through December 31, 2013 (92 days). You would enter “1.189” on line 3, figured as follows. January 1 – September 30: 1.00 x 273/365 = 0.748 October 1 – December 31: 1.75 x 92/365 = 0.441 Total = 1.189 What if you lived in more than one locality in the same state during 2013? Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one local- ity in the same state during 2013 and each locality did not have the same local general sales tax rate. To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the 2013 Optional Local Sales Tax Tables for Certain Local Ju- risdictions to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. The numerator of the fraction is the number of days you lived in the locality during 2013 and the denominator is the total number of days in the year (365). Example. You lived in Locality 1 from January 1 through August 31, 2013 (243 days), and in Locality 2 from Sep- tember 1 through December 31, 2013 (122 days). The local general sales tax rate for Locality 1 is 1%. The rate for Locality 2 is 1.75%. You would enter “0.666” on line 3 for the Locality 1 worksheet and “0.585” for the Locality 2 worksheet, figured as follows. Locality 1: 1.00 x 243/365 = 0.666 Locality 2: 1.75 x 122/365 = 0.585 Line 6. If you lived in more than one locality in the same state during 2013, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2013. If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Line 7. Enter on line 7 any state and lo- cal general sales taxes paid on the fol- lowing specified items. If you are com- pleting more than one worksheet, include the total for line 7 on only one of the worksheets. 1. A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Also include any state and local general sales taxes paid for a leased motor vehicle. If the state sales tax rate on these items is higher than the general sales tax rate, only in- clude the amount of tax you would have paid at the general sales tax rate. 2. An aircraft or boat, if the tax rate was the same as the general sales tax rate. 3. A home (including a mobile home or prefabricated home) or substan- tial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. a. Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial ad- dition or major renovation. b. You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. c. Under your state law, your con- tractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. The contract must state that the contractor is authorized to act in your name and must follow your direc- tions on construction decisions. In this case, you will be considered to have pur- chased any items subject to a sales tax and to have paid the sales tax directly. Do not include sales taxes paid on items used in your trade or business. If you received a refund of state or local general sales taxes in 2013, see Refund of general sales taxes, earlier. Line 6 Real Estate Taxes If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emer- gency Homeowners' Loan program, see Pub. 530 for the amount you can deduct on line 6. Include taxes (state, local, or foreign) you paid on real estate you own that was not used for business, but only if the tax- es are assessed uniformly at a like rate on all real property throughout the com- munity, and the proceeds are used for general community or governmental purposes. Pub. 530 explains the deduc- tions homeowners can take. Do not include the following amounts on line 6. Itemized charges for services to specific property or persons (for exam- ple, a $20 monthly charge per house for trash collection, a $5 charge for every 1,000 gallons of water consumed, or a flat charge for mowing a lawn that had grown higher than permitted under a lo- cal ordinance). Charges for improvements that tend to increase the value of your prop- erty (for example, an assessment to build a new sidewalk). The cost of a property improvement is added to the basis of the property. However, a charge is deductible if it is used only to main- tain an existing public facility in service (for example, a charge to repair an exist- ing sidewalk, and any interest included in that charge). If your mortgage payments include your real estate taxes, you can deduct TIP A-6