Form Boe 447 – Fill Out and Use This PDF

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 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 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 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 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 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, to help document actual delivery to the purchaser outside California.

NOTICE TO PURCHASER

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 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 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 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 BOE 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 BOE’s Taxpayer Information Section at 800-400- 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.

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

I have an address or I am stationed in the military within the State of California. My California Address is:

My California Mailing Address is (if different from address above):

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 be used at the following out-of-state address (cannot be a P.O. Box):

This vehicle will be delivered to me at the following out-of-state address (cannot be a P.O. Box):

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

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

Vehicle Description:

Name and Address of California seller:

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. We request that, within 30 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, Statement of Delivery Outside California, to the address below.

STATE BOARD OF EQUALIZATION

Consumer Use Tax Section

P.O. Box 942879

Sacramento, CA 94279-0037