May 1, 1975
Mr. Clyde Calhoon
Brookings County State's Attorney
Court House
Brookings, SD 57006
OFFICIAL OPINION NO. 75-79
Re: Registration fees on replacement mobile homes
Dear Mr. Calhoon:
This office is in receipt of a prior request for an Attorney General's Opinion sent to my predecessor which was not answered.
The factual situation was as follows:
A resident of Brookings County purchased a new mobile home in 1973, at which time the mobile home was registered and registration tax was paid pursuant to SDCL 32-5-16.1.
The mobile home owner had numerous problems with the home and as a result negotiated a settlement with the manufacturer of the home where the manufacturer agreed to take the original mobile home back and to deliver a brand new home to the purchaser.
The original mobile home has been returned to the manufacturer whose base of operation and manufacturing plant is in the State of Wisconsin.
The manufacturer does not intend to return the mobile home to the State of South Dakota.
Concerning this it was asked whether or not the county treasurer is required to collect the registration fee on the second mobile home pursuant to 32-5-16.1.
Although the tax imposed by § 32-5-16.1 is said to be in full and in lieu of all occupational sales, excise, privilege and franchise taxes levied by the state upon the gross receipts from all sales of motor vehicles it nevertheless is a registration fee for the use of the highways and is a part of the registration process on the motor vehicle. There is no exemption in Title 32 for replacement vehicles licensed under the conditions you have described.
It is my opinion, therefore, that the county treasurer would be required to collect this additional registration fee together with other appropriate license and registration fees when the replacement unit was licensed.
There is a question as to whether or not the applicant would be entitled to a refund on the original registration fees and taxes paid. However, this is a matter which must be resolved by the Department of Public Safety and the Department of Revenue under their respective authority to administer the registration and taxing laws.
Very truly yours,
WILLIAM J. JANKLOW
ATTORNEY GENERAL
WJJ:JD:brm
