From PolicyGenius.com….
The state and local tax deduction, commonly called the SALT deduction, is a federal deduction that allows you to deduct the amount you pay in taxes to your state or local governments.
Specifically, the SALT deduction can include the amounts you paid on property and real estate taxes, personal property taxes, such as for cars and boats, and either local income tax or sales tax. You cannot deduct both income and sales taxes.