Thanks for your question.
You would include any taxes and licenses not meeting the listed exclusions per the Form 1120S, line 12 instructions:
"Enter taxes and licenses paid or incurred in the trade or business activities of the corporation, unless they are reflected elsewhere on the return. Federal import duties and federal excise and stamp taxes are deductible only if paid or incurred in carrying on the trade or business of the corporation.
Do not deduct the following taxes on line 12:
* Federal income taxes (except for the portion of built-in gains tax allocable to ordinary income), or taxes reported elsewhere on the return.
* Section 901 foreign taxes. Report these taxes on line 14L of Schedule K and in box 14 of Schedule K-1 using codes L and M.
* Taxes allocable to rental activity. Taxes allocable to a rental estate activity are reported on Form 8825. Taxes allocable to a rental activity other than a rental real estate activity are reported on line 3B of Scheule K.
* Taxes allocable to portfolio income. Report these taxes on like 12D of Schedule K and in box 12 of Schedule K-1 using code K.
* Taxes paid or incurred for the production or collection of income, or for the management, conservation, or maintenance of property help to produce income. Report these taxes separately on line 12D of Schedule K and in box 12 of Schedule K-1 using code S.
* Taxes not imposed on the corporation.
* Taxes, including state or local sales taxes, that are paid or incurred in connection with an acquisition or disposition of property (these taxes must be treated as a part of the cost of the acquired property or, in the case of a disposition, as a reduction in the amount realized on the disposition).
* Taxes assessed against local benefits that increase the value of the property assessed (such as for paving, etc.). See Section 263A (a) for rules on capitalization of allocable costs (including taxes) for any property. See Section 164(d) for apportionment of taxes on real property between seller and purchaser.
Hope this help,