Form CDTFA-448 at a glance
What it is: CDTFA-448 is the Statement of Delivery Outside California of the California Department of Tax and Fee Administration.
Notary: 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.
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.
A filled-in Form CDTFA-448 example: a dealer delivers a car in Nevada
How to fill out Form CDTFA-448, box by box
Vehicle and out-of-state delivery address
The seller, or the person making the delivery on behalf of the seller, completes this section; please type or print.
By signing you certify, under penalty of perjury under the laws of the State of California, that the vehicle described was delivered outside California on the date and at the place stated.
Enter the year, make, model, VIN/license number, purchase price and purchase date.
Enter the out-of-state delivery street address, city, state and ZIP code.
Selling dealer and address of seller
Enter the name of the selling dealer, the CDTFA seller's permit number and the daytime telephone number.
Enter the street address of the seller, city, state and ZIP code.
Name of seller, check one: Salesperson, Employee, Partner, Other (explain)
Enter the NAME OF SELLER (or person making delivery on behalf of the seller). CHECK ONE: Salesperson, Employee, Partner or Other (explain).
Signature and date of delivery
Sign the SIGNATURE line (I have delivered the described vehicle to the purchaser named.) and enter the DATE OF DELIVERY.
To be completed by the purchaser
The purchaser certifies, under penalty of perjury under the laws of the State of California, that the vehicle described was delivered to the purchaser on the date, by the person, and at the location outside California described.
Enter the NAME OF PURCHASER, AUTHORIZED REPRESENTATIVE, OR MEMBER (please print; business names will not be accepted), then the PURCHASER'S SIGNATURE and the DATE.
Enter the DRIVER'S LICENSE NUMBER (please attach a copy of the driver's license to this form), the STATE and the DAYTIME TELEPHONE NUMBER.
Notary statement
NOTARY STATEMENT: On (date), before me, (notary name), a Notary Public in and for the County of (county), State of (state), duly commissioned and sworn, together, personally appeared both (seller or seller's agent name) and (purchaser's name), known to me to be the people 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 people executed the instrument. WITNESS my hand and official seal. SIGNATURE
Sending the copies, use tax and the purchaser's records
You are the seller and send the copies
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's license, and a copy of the purchase contract to the Consumer Use Tax Section, PO Box 942879, Sacramento, CA 94279-0037 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 to the following address:
California Department of Tax and Fee Administration, Consumer Use Tax Section, PO Box 942879, Sacramento, CA 94279-0037
You are the purchaser
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, CDTFA 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 the CDTFA Customer Service Center at 1-800-400-7115 (TTY:711) or the CDTFA Consumer Use Tax Section at 1-916-445-9524. You may find forms and publications on the CDTFA website at www.cdtfa.ca.gov.
Common questions about Form CDTFA-448
Is there a penalty?
Fraudulent use of this statement to avoid the payment of California sales and use tax may result in severe civil and/or criminal penalties.
Sources
[1] Form CDTFA-448 (7-26), Statement of Delivery Outside California, California Department of Tax and Fee Administration (the Official source link on this page).
