Form BOE-448 Fillable Statement of Delivery Outside California

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Download Form BOE-448

View all CA - California Sales, Use and Other Taxes

before me known to me to be the persons whose names are subscribed State of (area code) (boe seller's permit number) (city) (county) (state) (date) (notary name) (make) (model) (name of selling dealer) (out of state delivery street address) (purchase date) (purchase price) (purchaser) (seller or seller s agent) (state) (street address of seller) (telephone number) (vin/license number) (year) (zip code) 12 months after your purchase For more detailed information please contact the BOE s Taxpayer Information Section at 800 400 7115 or the BOE s a Notary Public in and for the County of are urged to appear at the same time before a notary at the out of state delivery location to sign this statement and have it notarized The at the time of the sale a completed BOE 447 Statement Pursuant to Section 6247 of the California Sales and Use Tax Law If you obtain a completed BOE 447 from the purchaser please include a copy of it when you send the documents noted above to the following address: BOE 448 REV 7 (11 08) STATE OF CALIFORNIA BOE SELLER S PERMIT NUMBER California and use tax may apply If use tax applies you must pay it directly to the BOE It is important that for the first 12 months of ownership you card statements check registers travel logs lodging or campground receipts etc ) Because the BOE may have up to eight years to determine whether check box check box Consumer Use Tax Section | PO Box 942879 | Sacramento CA 94279 0037 Consumer Use Tax Section at 916 445 9524 You may find forms and publications on our website at www boe ca gov DATE OF DELIVERY DAYTIME TELEPHONE NUMBER DRIVER LICENSE NUMBER duly commissioned and sworn together personally appeared both EMPLOYEE Fraudulent use of this statement to avoid the payment of California sales and use tax can result in severe penalties graphic signature hand graphic signature hand I hereby certify under penalty of perjury under the laws of the State of California that the vehicle described above was delivered to me on the date by I hereby certify under penalty of perjury under the laws of the State of California that the vehicle described below was delivered outside California on instrument the persons executed the instrument WITNESS my hand and official seal MODEL NAME OF PURCHASER (please print) NAME OF SELLER (or person making delivery on behalf of the seller) CHECK (9) ONE NAME OF SELLING DEALER NOTARY SEAL NOTARY STATEMENT NOTE: Even if you deliver the vehicle to a point outside California you remain responsible for collecting and remitting California use tax if you are aware NOTICE TO PURCHASER NOTICE TO SELLER obtain documentary evidence of the place of use of this vehicle (for example proof of registration in another state gas and/or service receipts credit OTHER (explain) OUT OF STATE DELIVERY STREET ADDRESS PARTNER Please note that if you are a California resident and this vehicle is brought into California for any reason other than qualifying warranty or repair service Please provide a copy of this statement to the purchaser and retain the original for your records This transaction is subject to audit We request that PURCHASE DATE PURCHASE PRICE PURCHASER S SIGNATURE SALESPERSON seller must retain the original of this statement to support any claimed exclusion or exemption from the California Sales and Use Tax should both be at the out of state delivery point at the time of delivery In order to establish that the delivery did not occur in California both persons Signature SIGNATURE (I have delivered the above described vehicle to the purchaser named below ) STATE STATE STATE BOARD OF EQUALIZATION STATEMENT OF DELIVERY OUTSIDE CALIFORNIA BOARD OF EQUALIZATION STREET ADDRESS OF SELLER subject to registration in California within 12 months of its date of purchase it shall be presumed that you have purchased the vehicle for use in that the purchaser is a California resident unless you can establish that the vehicle was not purchased for use in California or you accept in good faith the date and at the place stated below the person and at the location outside California described above To be completed by the purchaser (please type or print) To be completed by the seller or person making the delivery on behalf of the seller (please type or print) to the within instruments and acknowledged that they executed the same in the authorized capacities and that by their signatures on this use tax applies you must pay it directly to the State Board of Equalization (BOE) If you are a nonresident and this vehicle is brought into California VIN/LICENSE NUMBER When a vehicle is delivered to the purchaser outside California the seller (or person making the delivery on behalf of the seller) and the purchaser within 12 months after its purchase it shall be presumed that you have purchased the vehicle for use in California and you may owe California use tax If within 12 months of its delivery to you and is used or stored in California more than one half the time during the first 12 months of ownership or is within 30 days of the date of delivery to the purchaser you send a copy of this statement and a copy of the purchase contract to the address below your vehicle was actually purchased for use in California you should retain records for at least eight years showing your out of state use during the first ZIP CODE

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