看到国税局的关于消费税有这样一条解释：
# A home (including a mobile home or prefabricated home) or substantial
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.
* Your state or locality imposes a general sales tax directly on the
sale of a home or on the cost of a substantial addition or major renovation.
* You purchased the materials to build a home or substantial addition or
to perform a major renovation and pa
