The purchaser and the seller each complete a part of the form, and the seller must retain the original statements.
Sales tax: the form only relieves the seller of the duty to collect use tax from the purchaser and does not relieve the seller from sales tax.
Use: a vehicle brought into California, other than for qualifying warranty or repair service, within 12 months of delivery is presumed purchased for use in California.
Records: the purchaser should retain records for at least eight years showing out-of-state use during the first 12 months after the purchase.
Penalties: fraudulent use of this statement to avoid the payment of California sales and use tax may result in severe civil and/or criminal penalties.
| Question | Answer |
|---|---|
| Form Name | CDTFA-447 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 40 |
| Avg. time to fill out | 7 min |
| Edition | 12-24 |
| Issuing agency | CDTFA |
| Where to send | Consumer Use Tax Section, PO Box 942879, Sacramento, CA 94279-0037. The seller is requested to send a copy of this form, with a copy of the purchaser's driver license, the purchase contract, the completed CDTFA-448 and relevant shipping documentation, within 30 days of the date of delivery to the purchaser |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | CDTFA-447, CDTFA 447, BOE-447, BOE 447, Form 447, REG 447, Statement Pursuant to Section 6247 |
| Official source | CDTFA-447 (REV. 10 (12-24)), CDTFA |
Form Boe 447 isn’t the one you’re looking for?