Sales Tax in the Settlement of Retained Total Loss Automobiles

Under Part D of the PP 0001, the Payment of Loss language indicates our payment will include the applicable sales tax for the damaged property.

In an owner retained total loss situation, would a carrier be required to pay sales tax? I'm sure the spirit of the payment of loss language is to reimburse the sales tax that a customer would need to pay when buying a new car or paying for the repairs to the damaged car so that they would be truly indemnified, but in an owner retained total loss scenario, the customer never has to pay sales tax. Wouldn't the customer be profiting from the loss if a carrier were to pay sales tax?

Illinois Subscriber

The policy states that sales tax will be paid as part of the settlement, and does not make any specifications as to whether or not the insured is entitled to sales tax when keeping the vehicle. Most jurisdictions consider sales tax as part of the ACV of the vehicle. The insured paid sales tax when the vehicle was purchased so compensating him for the tax when the vehicle is totaled, even if the insured retains the vehicle, is fair.

 

This premium content is locked for FC&S Coverage Interpretation Subscribers

Enjoy unlimited access to the trusted solution for successful interpretation and analyses of complex insurance policies.

  • Quality content from industry experts with over 60 years insurance experience, combined
  • Customizable alerts of changes in relevant policies and trends
  • Search and navigate Q&As to find answers to your specific questions
  • Filter by article, discussion, analysis and more to find the exact information you’re looking for
  • Continually updated to bring you the latest reports, trending topics, and coverage analysis