I received a 1099 for $150 for a state tax refund. I itemized deductions last year and took the state and local income tax deduction rather than the state and local sales tax deduction. Where on the tax return will I report my 1099? Do I have to itemized on Schedule A again or would it go on line 10 of the 1040?

You report the refund on line 10 of your 1040 (taxable refunds of state and local taxes) for the year in which you receive the refund. For example if you receive a refund in 2011 for over payment of taxes on your 2010 state tax return, then when you file your 2011 federal taxes (in early 2012) you would include this as income on line 10, but only if you itemized deductions on your 2010 tax return. You do not have to file Schedule A with your 1040 for 2011, but of course since you itemized the previous year you will likely find that it's a good idea to itemize again.