Boe 448 Template

The Boe 448 form, officially known as the Statement of Delivery Outside California, is utilized to document the delivery of a vehicle to a purchaser outside the state. This form is essential for both the seller and the purchaser to verify that the transaction occurred outside California, thereby supporting any claims for exemption from California sales and use tax. Completing this form accurately is crucial for compliance with tax regulations.

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Table of Contents

The CDTFA-448 form, also known as the Statement of Delivery Outside California, is a critical document for transactions involving vehicle sales where the delivery occurs outside the state. This form serves multiple purposes, primarily ensuring compliance with California sales and use tax regulations. When a vehicle is delivered to a purchaser in another state, both the seller and the buyer are encouraged to be present at the delivery location to sign the form in front of a notary. This process is essential for establishing that the delivery did not take place within California, thereby potentially exempting the seller from state tax obligations. The seller must retain the original form as proof of the out-of-state delivery, while a copy should be provided to the purchaser. Additionally, the seller is required to submit the form, along with a copy of the purchase contract, to the California Department of Tax and Fee Administration (CDTFA) within 30 days of delivery. It is important to note that even if the vehicle is delivered outside of California, the seller may still be liable for collecting and remitting California use tax if the purchaser is a California resident, unless specific conditions are met. The form also contains sections for both the seller and purchaser to certify the delivery details, emphasizing the legal implications of fraudulent use of the statement. Furthermore, the form includes warnings for purchasers regarding the potential tax liabilities if the vehicle is brought back into California within a certain timeframe. Retaining appropriate documentation for at least eight years is advised to substantiate the vehicle's out-of-state use.

Boe 448 Sample

CDTFA-448 REV. 8 (8-17)

STATEMENT OF DELIVERY OUTSIDE CALIFORNIA

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF

TAX AND FEE ADMINISTRATION

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

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 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 seller

must retain the original of this statement to support any claimed exclusion or exemption from the California Sales and Use Tax.

NOTICE TO SELLER

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,

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.

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

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

at the time of the sale, a completed CDTFA-447, Statement Pursuant to Section 6247 of the California Sales and Use Tax Law. If you obtain a

completed CDTFA-447 from the purchaser, please include a copy of it when you send the documents noted above to the following address:

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

Consumer Use Tax Section | PO Box 942879 | Sacramento, CA 94279-0037

To be completed by the seller or person making the delivery on behalf of the seller. (please type or print)

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

the date and at the place stated below.

YEAR MAKE MODEL VIN/LICENSE NUMBER PURCHASE PRICE PURCHASE DATE

OUT-OF-STATE DELIVERY STREET ADDRESS CITY STATE ZIP CODE

NAME OF SELLING DEALER CDTFA SELLER’S PERMIT NUMBER DAYTIME TELEPHONE NUMBER

( )

STREET ADDRESS OF SELLER CITY STATE ZIP CODE

NAME OF SELLER (or person making delivery on behalf of the seller) CHECK () ONE

Fraudulent use of this statement to avoid the payment of California sales and use tax can result in severe penalties.

NOTICE TO PURCHASER

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,

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

use tax applies, you must pay it directly to the California Department of Tax and Fee Administration (CDTFA). If you are a nonresident and this vehicle is

brought into California 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 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 California and use tax may apply. If use tax applies, you must pay it directly to the CDTFA. It is important that for the first 12 months of 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 receipts, credit

card statements, check registers, travel logs, lodging, or campground receipts, etc.). Because the CDTFA may have up to eight years to 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 use during

the first 12 months after your purchase. For more detailed information, please contact the CDTFA’s Customer Service Center at 1-800-400-7115

(TTY:711) or the CDTFA’s Consumer Use Tax Section at 1-916-445-9524. You may find forms and publications on our website at www.cdtfa.ca.gov.

To be completed by the purchaser. (please type or print)

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

the person, and at the location outside California described above.

NAME OF PURCHASER (please print) DRIVER LICENSE NUMBER STATE

PURCHASER’S SIGNATURE



DATE DAYTIME TELEPHONE NUMBER

( )

NOTARY STATEMENT

On , before me,

(date)

(notary name)

a Notary Public in and for the County of , State of

(county)

(state)

duly commissioned and sworn, together, personally appeared both

(seller or seller’s agent)

and ,

(purchaser)

known to me to be the persons whose names are subscribed

to the within instruments, and acknowledged that they executed the same in the authorized capacities, and that by their signatures on this

instrument the persons executed the instrument. WITNESS my hand and official seal.

Signature 

PARTNER SALESPERSON EMPLOYEE OTHER (explain)

SIGNATURE (I have delivered the above-described vehicle to the purchaser named below.)



DATE OF DELIVERY

ARY

▼ Boe 448 PDF Form

Document Attributes

Fact Name	Details
Form Purpose	The Boe 448 form is used to document the delivery of a vehicle outside of California to establish exemption from California sales and use tax.
Notarization Requirement	Both the seller and purchaser are encouraged to appear before a notary at the delivery location to sign and notarize the statement.
Retention of Original	The seller must retain the original Boe 448 form to support any claims for exclusion or exemption from California sales and use tax.
Audit Notice	This transaction is subject to audit, and the seller must provide copies of the form and purchase contract to the California Department of Tax and Fee Administration (CDTFA) within 30 days.
California Residency	If the purchaser is a California resident, the seller remains responsible for collecting California use tax unless certain conditions are met.
Use Tax Implications	California residents bringing the vehicle into California within 12 months may owe use tax unless they can prove otherwise.
Record Keeping	Both parties should retain records of the vehicle's out-of-state use for at least eight years to defend against potential tax claims.
Contact Information	For questions, individuals can contact the CDTFA’s Customer Service Center or visit their website for forms and additional information.

Boe 448: Usage Instruction

After gathering all necessary information, you are ready to fill out the BOE 448 form. This form must be completed accurately to ensure compliance with California tax regulations. Follow these steps carefully to complete the form correctly.

Begin by entering the year, make, model, and VIN/license number of the vehicle being delivered.
Provide the purchase price and the purchase date of the vehicle.
Fill in the out-of-state delivery street address, city, state, and ZIP code where the vehicle is delivered.
Enter the name of the selling dealer and their CDTFA seller’s permit number.
Provide your daytime telephone number.
Complete the street address of the seller, including city, state, and ZIP code.
Indicate the name of the seller or the person making the delivery on behalf of the seller.
Check the appropriate box to identify your role: salesperson, employee, partner, or other (explain).
Sign and date the form to certify the delivery of the vehicle.
For the purchaser, print their name and driver license number, along with the state of issuance.
The purchaser must sign and date the form as well.
Leave space for the notary statement, including the date, notary name, and location details.
Ensure that both the seller and purchaser appear before a notary public to have the form notarized.

Once completed, retain the original form for your records and provide a copy to the purchaser. Submit the necessary documents to the California Department of Tax and Fee Administration within the required timeframe.

Frequently Asked Questions

What is the purpose of the Boe 448 form?

The Boe 448 form, officially known as the Statement of Delivery Outside California, is used to document the delivery of a vehicle to a purchaser outside the state of California. This form helps both the seller and the purchaser establish that the vehicle was not delivered within California, which is crucial for claiming an exemption from California sales and use tax.
Who needs to sign the Boe 448 form?

Both the seller (or the person delivering the vehicle on behalf of the seller) and the purchaser must sign the Boe 448 form. It is recommended that both parties appear together before a notary public at the out-of-state delivery location to sign and have the form notarized. This process adds an additional layer of verification to the transaction.
What should sellers do with the Boe 448 form after completion?

Sellers must retain the original Boe 448 form for their records. Additionally, they are required to send a copy of the form along with a copy of the purchase contract to the California Department of Tax and Fee Administration (CDTFA) within 30 days of the delivery date. This documentation supports the seller's claim for exemption from California sales and use tax.
What happens if the vehicle is brought back to California?

If a California resident brings the vehicle back into California within 12 months of purchase, it will be presumed that the vehicle was purchased for use in California. In such cases, the purchaser may owe California use tax. Nonresidents must also be cautious; if they use or store the vehicle in California for more than half the time during the first 12 months, or if it is registered in California within that timeframe, they may also be subject to use tax.
What documentation should be kept for tax purposes?

It is essential for purchasers to keep records for at least eight years to prove the vehicle's out-of-state use during the first year of ownership. Acceptable documentation includes proof of registration in another state, service receipts, credit card statements, and travel logs. These records may be necessary if the CDTFA audits the transaction.

Common mistakes

Filling out the CDTFA-448 form correctly is essential for ensuring that the vehicle delivery outside California is properly documented. One common mistake people make is failing to notarize the form. Both the seller and the purchaser need to be present at the out-of-state delivery point and sign the form in front of a notary. If this step is skipped, it could lead to complications when trying to prove that the vehicle was indeed delivered outside California.

Another frequent error is not providing complete information. The form requires specific details such as the vehicle's year, make, model, and VIN. Omitting any of this information can result in delays or even audits. It's important to double-check that all fields are filled out accurately before submitting the form.

People often overlook the requirement to retain the original statement. The seller must keep the original notarized form for their records. This is crucial for supporting any claimed exemption from California sales and use tax. Without the original document, the seller may face challenges if audited later.

Lastly, a common mistake is misunderstanding the tax responsibilities. Even if the vehicle is delivered outside California, the seller may still be responsible for collecting and remitting California use tax if they know the purchaser is a California resident. This can lead to unexpected financial obligations if the seller is not aware of these requirements. It's vital to understand these tax implications to avoid future issues.

Documents used along the form

The CDTFA-448 form, known as the Statement of Delivery Outside California, is essential for documenting the delivery of a vehicle outside the state. However, several other forms and documents are often required or recommended to support the transaction and ensure compliance with California tax laws. Below is a list of these documents, along with a brief description of each.

CDTFA-447: This form, titled "Statement Pursuant to Section 6247 of the California Sales and Use Tax Law," is used by sellers to claim an exemption from California use tax. It must be completed by the purchaser to certify that the vehicle is not intended for use in California.
Purchase Contract: This document outlines the terms of the sale between the buyer and seller. It includes details such as the purchase price, vehicle description, and signatures of both parties, serving as a legal record of the transaction.
Notary Statement: This statement is completed by a notary public to confirm the identities of the seller and purchaser at the time of signing the CDTFA-448 form. It provides an official record that the delivery occurred outside California.
Proof of Out-of-State Residency: Documents such as utility bills, bank statements, or lease agreements can serve as proof that the purchaser resides outside California. This evidence may be necessary to establish the buyer's eligibility for tax exemptions.
Vehicle Registration Documents: These documents from the state where the vehicle is registered can provide evidence of the vehicle's out-of-state use. They may be required if the CDTFA audits the transaction.
Sales Tax Exemption Certificate: If applicable, this certificate may be issued by the purchaser to confirm that the sale is exempt from sales tax. It is important for the seller to retain a copy for their records.

Understanding these documents and their purposes is crucial for both sellers and purchasers involved in vehicle transactions outside California. Proper documentation helps ensure compliance with tax regulations and protects both parties in the event of an audit.

Similar forms

The CDTFA-448 form, also known as the Statement of Delivery Outside California, serves a specific purpose in documenting the delivery of a vehicle outside the state. Several other documents share similarities in function or intent. Here are eight such documents:

Bill of Sale: This document records the sale of a vehicle, including details such as the buyer, seller, and purchase price. Like the CDTFA-448, it serves as proof of transaction and may be required for tax purposes.
Purchase Agreement: A detailed contract between the buyer and seller that outlines the terms of the sale. It often includes delivery terms, similar to how the CDTFA-448 specifies the delivery location and date.
Vehicle Title Transfer Document: This document is used to transfer ownership of a vehicle from one party to another. Both this document and the CDTFA-448 are essential for establishing legal ownership and may be scrutinized during audits.
Notarized Affidavit of Delivery: This affidavit confirms that a vehicle was delivered as stated. It requires notarization, mirroring the CDTFA-448's recommendation for notarization to validate the delivery location.
State Vehicle Registration Application: This application is necessary for registering a vehicle in a new state. It often requires proof of out-of-state delivery, similar to the requirements outlined in the CDTFA-448.
Sales Tax Exemption Certificate: This certificate is issued to exempt certain sales from sales tax. Like the CDTFA-448, it helps establish eligibility for tax exemptions related to vehicle sales.
Out-of-State Vehicle Registration: This document registers a vehicle in a state other than California. It serves as proof that the vehicle is intended for use outside California, akin to the purpose of the CDTFA-448.
CDTFA-447 Form: This form is a statement used to claim exemption from California use tax. It is often used in conjunction with the CDTFA-448 to establish that the vehicle was not purchased for use in California.

These documents collectively play crucial roles in vehicle transactions and tax compliance, similar to the CDTFA-448's function in verifying out-of-state vehicle deliveries.

Dos and Don'ts

When filling out the BOE 448 form, it’s crucial to follow certain guidelines to ensure accuracy and compliance. Here’s a list of things you should and shouldn’t do.

Do ensure both the seller and purchaser are present at the out-of-state delivery location.
Do have the form notarized at the time of delivery.
Do retain the original statement for your records.
Do provide a copy of the statement to the purchaser.
Don't forget to send a copy of the statement and purchase contract to the CDTFA within 30 days.
Don't assume that delivering the vehicle outside California exempts you from tax obligations if the purchaser is a California resident.

By following these guidelines, you can help ensure that the process goes smoothly and that you remain compliant with state regulations.

Misconceptions

Here are some common misconceptions about the BOE 448 form:

Misconception 1: Only the seller needs to be present at the delivery.

Both the seller and the purchaser should be present at the out-of-state delivery point to sign the form.

Misconception 2: The form does not need to be notarized.

It is highly recommended that both parties sign the form in front of a notary to validate the delivery outside California.

Misconception 3: The seller can ignore the form if the vehicle is delivered outside California.

The seller must retain the original form to support any claimed exclusion from California sales tax.

Misconception 4: California residents are exempt from paying any tax if the vehicle is delivered out of state.

If a California resident brings the vehicle back into California within 12 months, they may still owe use tax.

Misconception 5: The seller is not responsible for tax if they provide the BOE 448 form.

The seller remains responsible for collecting and remitting California use tax if they know the purchaser is a California resident.

Misconception 6: The form is not subject to audit.

This transaction is subject to audit, so it is important to keep accurate records.

Misconception 7: The purchaser does not need to keep any records after signing the form.

Purchasers should retain documentation of the vehicle's use for at least 12 months to avoid tax issues.

Misconception 8: The BOE 448 form is the only document needed for out-of-state vehicle sales.

A copy of the purchase contract must also be sent to the CDTFA along with the BOE 448 form.

Key takeaways

When filling out and using the CDTFA-448 form, there are several important points to keep in mind:

Purpose of the Form: The CDTFA-448 form is used to document the delivery of a vehicle outside of California, which may exempt the transaction from California sales and use tax.
Notarization Requirement: Both the seller and purchaser should sign the form in the presence of a notary at the out-of-state delivery location to validate the transaction.
Record Keeping: The seller must retain the original CDTFA-448 form to support any claims for tax exemption. It is essential for audit purposes.
Submission Timeline: A copy of the completed form, along with the purchase contract, must be sent to the California Department of Tax and Fee Administration within 30 days of delivery.
Responsibility for Tax: Sellers remain responsible for collecting California use tax if they know the purchaser is a California resident, unless specific conditions are met.
Documentation of Use: Purchasers should keep records of the vehicle's use for the first 12 months, especially if they are California residents, to avoid potential tax liabilities.