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Form BOE-447 Fillable Statement Pursuant to Section 6247 of the California Sales and Use Tax Law
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)(area code) (BOE SELLER S PERMIT NUMBER) (CITY) (CITY) (CITY) (clear button) CLEAR (DATE OF PURCHASE) (DATE) (DRIVER LICENSE NUMBER) (MAKE) (MODEL) (NAME OF AGENT (please print)) (NAME OF PURCHASER (please print)) (NAME) (phone number) (print button) PRINT (PURCHASE PRICE) (STATE) (STATE) (STATE) (STREET) (STREET) (STREET) (VIN/LICENSE NUMBER) (YEAR) (ZIP CODE) (ZIP CODE) (ZIP CODE) 7115 or the BOE s Consumer Use Tax Section at 916 445 9524 You may find forms and publications on our website at www boe ca gov be used at the following out of state address (cannot be a P O Box): BOARD OF EQUALIZATION BOE 447 REV 7 (11 08) BOE SELLER S PERMIT NUMBER California and the seller will have the burden to show such out of state delivery The seller may use BOE 448 Statement of Delivery Outside California Consumer Use T ax Section DATE OF PURCHASE days of the date of delivery to the purchaser you send a copy of this statement a copy of the purchase contract and a copy of the completed BOE 448 DAYTIME TELEPHONE NUMBER delivery it shall be presumed that you have purchased the vehicle for use in California and you may owe California use tax If use tax applies you must determine whether your vehicle was actually purchased for use in California you should retain records for at least eight years showing your out of state DRIVER LICENSE NUMBER Fraudulent use of this statement to avoid the payment of California sales and use tax may result in severe penalties graphic signature hand I certify that the vehicle described below is being purchased for use outside California and not for storage use or other consumption in California and will I have an address or I am stationed in the military within the State of California :My California Address is MODEL My California Mailing Address is (if different from address above): Name and Address of California seller: NAME OF AGENT (please print) NAME OF PURCHASER (please print) NOTICE TO PURCHASER NOTICE TO SELLER OF THE CALIFORNIA SALES AND USE TAX LAW only relieves the seller of the duty to collect use tax from the purchaser and does not relieve the seller from sales tax which will usually apply if the ownership you obtain documentary evidence of the place of use of this vehicle (for example proof of registration in another state gas and/or service P O Box 942879 pay it directly to the BOE Since you are claiming that this vehicle is not purchased for use in California it is important that for the first 12 months of Please note that if this vehicle is brought into California for any reason other than qualifying warranty or repair service within the first 12 months of its Please provide a copy of this form to the purchaser and retain the original for your records This transaction is subject to audit We request that within 30 print button property is delivered to the purchaser in California That is this BOE 447 is useful only where the property is delivered to the purchaser outside PURCHASE PRICE receipts credit card statements check registers travel logs lodging or campground receipts etc ) Because the BOE may have up to eight years to Sacramento CA 94279 0037 clear button SIGNATURE STATE STATE STATE STATE BOARD OF EQUALIZATION STATE OF CALIFORNIA Statement of Delivery Outside California to the address below STATEMENT PURSUANT TO SECTION 6247 STREET STREET STREET the purchaser The seller must retain the original statements Where the seller does not collect the use tax from the purchaser and it is determined that The timely acceptance in good faith by the seller of this BOE 447 properly completed will relieve the seller of liability for failure to collect use tax from the vehicle was purchased for use in California the purchaser must pay the applicable use tax to the Board of Equalization (BOE) Note: This BOE 447 This vehicle will be delivered to me at the following out of state address (cannot be a P O Box): To be completed by the purchaser (please type or print) To be completed by the seller (please type or print) to help document actual delivery to the purchaser outside California use during the first 12 months after your purchase For more detailed information please contact the BOE s Taxpayer Information Section at 800 400 Vehicle Description: VIN/LICENSE NUMBER ZIP CODE ZIP CODE ZIP CODE