64:29:02:04.  Receipt required for refunds. Taxpayers may apply for a refund when proof of tax paid by them in another state is later presented to the county treasurer. Proof shall consist of a certificate from a licensed dealer, a bill of sale, a receipt, or other tangible evidence showing the type and amount of tax paid. Upon approval of the refund by the department, it will notify the county treasurer of the amount of tax to refund the taxpayer.

          Source: 8 SDR 48, effective November 8, 1981; 8 SDR 87, 8 SDR 134, effective July 1, 1982; transferred from § 61:21:01:06, 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990.

          General Authority: SDCL 32-5-111, 32-5B-15.

          Law Implemented: SDCL 32-5B-11.

          64:29:02:04.01.  Tangible personal property allowed as trade-in on motor vehicles. If tangible personal property is taken in trade as part payment on a motor vehicle, the current market value of that property shall be deducted from the price of the motor vehicle to establish the purchase price.

          Source: 17 SDR 4, effective July 18, 1990; 21 SDR 219, effective July 1, 1995.

          General Authority: SDCL 10-45-47.1, 32-5B-15.

          Law Implemented: SDCL 10-45-1(3), 32-5B-4(1) to (3).

          Example:

          Joe buys a car from Acme Used Cars and trades in a used 1983 color television set. The price of the car is listed at $3,000. The salesman gives Joe $1,000 for the TV, making the purchase price of the vehicle $2,000. One thousand dollars for the used TV is unreasonable. Excise tax on the purchase price of the vehicle shall be paid on the list price minus the current market value of the TV.

          64:29:02:04.02.  Solid waste management fee -- Exclusions. Once a vehicle is registered and the waste management fee paid, the owner is not subject to the fee for tonnage increases or decreases or for duplicate licenses until the vehicle is again required to be registered.

          Snowmobiles are excluded from the solid waste management fee because they do not have tires. Mobile homes are excluded from the fee because they are not registered as either a commercial or noncommercial vehicle pursuant to the provisions of SDCL chapter 32-5, 32-9, or 32-10.

          Source: 19 SDR 42, effective September 29, 1992.

          General Authority: SDCL 32-5-111.

          Law Implemented: SDCL 34A-6-61(5), 34A-6-83, 34A-6-84.

          64:29:02:04.04.  Proof of value of insurance check. For purposes of SDCL 32-5B-4, the trade-in value of a damaged vehicle may include payment made by an insurance company which is intended to cover the damage. Proof of a payment must be provided at the time application for the certificate of title to the replacement vehicle is filed and must be in one of the following forms:

          (1)  A copy of the insurance check with the damaged vehicle identified either on the check or an attached check stub;

          (2)  A copy of the claim settlement; or

          (3)  Any other form of documentation provided by the insurance company that indicates the amount of the insurance payment, identifies the damaged vehicle, and is considered acceptable by the Division of Motor Vehicles.

          Source: 19 SDR 42, effective September 29, 1992.

          General Authority: SDCL 32-5B-15.

          Law Implemented: SDCL 32-5B-4.1.