The Internal Revenue Service wants taxpayers to know that buying a new car, light truck, motor home, or motorcycle could let them qualify for a special state-level tax deduction.

To qualify, the purchase must be made before Jan. 1, 2010. It is reduced for taxpayers whose incomes exceed a certain level and is not available to taxpayers over a certain income level.

The deduction is limited to the sales tax paid on up to $49,500 of the cost of a new vehicle.

Taxpayers will not have to itemize their returns to claim this deduction.

The IRS published the following YouTube video to explain the deduction. You can find out more at IRS.gov .