California Statement of Delivery Outside California

Statement of Delivery Outside California
CDTFA-448; Statemet of Delivery Outside California
CDTFA-448 (FRONT) REV. 10 (12-24)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

STATEMENT OF DELIVERY OUTSIDE CALIFORNIA

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. 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 form to the purchaser and retain the original for your records. This transaction is subject to audit. Send
a copy of this form, a copy of the purchaser’s driver license, and a copy of the purchase contract to the address below within 30 days
of the date of delivery to the purchaser. 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, send 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
This form must be fully completed and notarized outside California or it will be subject to further examination. Additional
documentation may be requested from sellers to substantiate delivery and/or whether you sold the vehicle to a known
California resident. Purchasers must retain documentation supporting continued use outside California.
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

NAME OF SELLING DEALER

CDTFA SELLER’S PERMIT NUMBER

STREET ADDRESS OF SELLER

CITY

STATE

ZIP CODE

DAYTIME TELEPHONE NUMBER
STATE

ZIP CODE

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

 
Salesperson

 
Employee

 
Partner

 
Other (explain)

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

DATE OF DELIVERY

Fraudulent use of this statement to avoid the payment of California sales and use tax
may result in severe civil and/or criminal 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, we shall presume 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 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 service
receipts, credit card statements, check registers, travel logs, lodging, or campground receipts). Because 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 our
Customer Service Center at 1-800-400-7115 (TTY:711) or our 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, AUTHORIZED REPRESENTATIVE, OR MEMBER (please print; business names will not be accepted)
DRIVER LICENSE NUMBER (please attach a copy of the driver license to this form)

STATE

PURCHASER’S SIGNATURE

DATE

DAYTIME TELEPHONE NUMBER

CDTFA-448 (BACK) REV. 10 (12-24)

NOTARY STATEMENT
On

, before me,

,
(notary name)

(date)

a Notary Public in and for the County of

,
(county)

State of

, duly commissioned and sworn, together, personally
(state)

appeared both

and
(seller or seller’s agent)

, known to me to be the people whose
(purchaser)

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 people executed the
instrument. WITNESS my hand and official seal.
SIGNATURE

CLEAR

PRINT

NOTARY
SEAL