Here in Utah, I not only had to provide the state with my receipts, but they wanted to know the value of my labor.
Me: "Well, my labor was free, I donated it".
Them: "We can't allow you to do that, so we'll add $1000 on to the value of your boat."
To be honest, they really undervalued the amount of time I spent on the boat. :wink: But it burns me that I have to pay property tax every year for my own free labor. :x