All applicable taxes must be included by the insurer to the insured, or to the person with claim against the insured, in the settlement of a claim for damages to an automobile as a total loss. These taxes include sales tax and fees, as is required under Rule and Regulation 43 of the State Insurance Department. Failure by the insurer to include all applicable taxes will result in an unfair claims settlement practice. (Act 58 (S.B. 243), effective March 24, 2003, approved March 18, 2003)