Form Boe-448 - Statement Of Delivery Outside California
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1BOE-448 REV. 2 (9-00)
STATE OF CALIFORNIA
STATEMENT OF DELIVERY OUTSIDE CALIFORNIA
BOARD OF EQUALIZATION
Please submit a copy of this form, the sales contract, and, when applicable, a completed Form BOE-447
NOTICE TO SELLER
Since this transaction may be subject to audit verification as authorized under the Sales and Use Tax Law Section 7054, you must
retain documentation such as receipts for meals, lodging, fuel, and transportation to support any claimed exemption. All records
required to be retained must be preserved for a period of not less than four years unless the State Board of Equalization authorizes in
writing their destruction within a lesser period.
Seller – please retain the original for your records, provide a copy to the purchaser, and send a copy of this statement to:
BOARD OF EQUALIZATION
Consumer Use Tax Section, MIC:37
P.O. Box 942879
Sacramento, CA 94279-0037
Please type or print
NOTE: 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 would 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 exemption from the
California Sales and Use Tax.
I hereby certify, under penalty of perjury under the laws of the State of California that the below described vehicle was delivered outside
California on the date and at the place stated below.
YEAR
MAKE
MODEL
VIN/LIC#
OUT-OF-STATE ADDRESS (street, city, zip code)
DATE OF DELIVERY
NAME OF SELLING DEALER
PHONE NUMBER
(
)
STREET ADDRESS
CITY
STATE
ZIP CODE
I have delivered the above described vehicle to the purchaser named below.
CHECK ( ) ONE
NAME (please print)
OTHER (explain below)
SALESMAN
EMPLOYEE
PARTNER
AGENT
SIGNATURE
DATE
NOTICE TO PURCHASER
The vehicle described above was delivered to me by the above-named person. I understand that if this vehicle is, for any reason,
brought to California within 90 days of its delivery to me regardless of the duration, it shall be presumed that I have purchased the
vehicle for use in California and California Use Tax may apply. If use tax applies, I will pay it directly to the State Board of Equalization.
Purchaser — Because you have signed this document relieving the seller of obligation to collect use tax from you, this transaction is
subject to audit verification by the State Board of Equalization. Since you are claiming that this vehicle is not purchased for use in
California, it is important that for the first 6 months you document and retain evidence of your place of use of this vehicle (i.e., gas or
service receipts, credit card statements, check registers, travel logs, lodging or campground receipts). For more detailed information,
please contact the Information Center at 1-800-400-7115 or the Consumer Use Tax Section at 916-445-9524.
PURCHASER’S NAME (please print)
DRIVER’S LICENSE NO.
STATE
PURCHASER’S SIGNATURE
PURCHASER’S ADDRESS
DATE
NOTARY STATEMENT
State of
County of
On
before me,
personally appeared
(DATE)
(NOTARY NAME)
and
, personally
(SELLER OR AGENT)
(PURCHASER)
known to me (or proved to me on the basis of satisfactory evidence) to be the persons whose names
are subscribed to the within instrument and acknowledged to me that they executed the same in their
authorized capacities, and that by their signatures on the instrument the persons executed the
instrument. WITNESS my hand and official seal.
Signature
Fraudulent use of this statement to avoid the payment of California Sales and Use Tax can result in severe penalties.
CLEAR
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