Form CDTFA-447 Statement Pursuant to Section 6247 of the California Sales and Use Tax Law - California

Form CDTFA-447 or the "Statement Pursuant To Section 6247 Of The California Sales And Use Tax Law" is a form issued by the California Department of Tax and Fee Administration.

Download a PDF version of the Form CDTFA-447 down below or find it on the California Department of Tax and Fee Administration Forms website.

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CDTFA-447 REV. 8 (8-17)
STATE OF CALIFORNIA
STATEMENT PURSUANT TO SECTION 6247
CALIFORNIA DEPARTMENT OF
OF THE CALIFORNIA SALES AND USE TAX LAW
TAX AND FEE ADMINISTRATION
The timely acceptance in good faith by the seller of this CDTFA-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 California Department of Tax and Fee
Administration (CDTFA). Note: This CDTFA-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 CDTFA-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
CDTFA-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 CDTFA. 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 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’s Customer Service Center at 1-800-400-
7115 (TTY:711) or the CDTFA’s 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 have an address or I am stationed in the military within the State of California. My California Address is:
STREET
CITY
STATE
ZIP CODE
My California Mailing Address is (if different from address above):
STREET
CITY
STATE
ZIP CODE
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):
STREET
CITY
STATE
ZIP CODE
This vehicle will be delivered to me at the following out-of-state address (cannot be a P.O. Box):
CITY
STATE
ZIP CODE
STREET
DRIVER LICENSE NUMBER
STATE
DAYTIME TELEPHONE NUMBER
(
)
NAME OF PURCHASER (please print)
SIGNATURE
DATE
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:
YEAR
MAKE
MODEL
VIN/LICENSE NUMBER
PURCHASE PRICE
DATE OF PURCHASE
Name and Address of California seller:
NAME
CDTFA SELLER’S PERMIT NUMBER
DAYTIME TELEPHONE NUMBER
(
)
STREET
CITY
STATE
ZIP CODE
NAME OF AGENT (please print)
SIGNATURE
DATE
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 CDTFA-448,
Statement of Delivery Outside California, to the address below.
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
Consumer Use Tax Section
PO Box 942879
Sacramento, CA 94279-0037
CLEAR
PRINT
CDTFA-447 REV. 8 (8-17)
STATE OF CALIFORNIA
STATEMENT PURSUANT TO SECTION 6247
CALIFORNIA DEPARTMENT OF
OF THE CALIFORNIA SALES AND USE TAX LAW
TAX AND FEE ADMINISTRATION
The timely acceptance in good faith by the seller of this CDTFA-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 California Department of Tax and Fee
Administration (CDTFA). Note: This CDTFA-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 CDTFA-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
CDTFA-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 CDTFA. 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 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’s Customer Service Center at 1-800-400-
7115 (TTY:711) or the CDTFA’s 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 have an address or I am stationed in the military within the State of California. My California Address is:
STREET
CITY
STATE
ZIP CODE
My California Mailing Address is (if different from address above):
STREET
CITY
STATE
ZIP CODE
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):
STREET
CITY
STATE
ZIP CODE
This vehicle will be delivered to me at the following out-of-state address (cannot be a P.O. Box):
CITY
STATE
ZIP CODE
STREET
DRIVER LICENSE NUMBER
STATE
DAYTIME TELEPHONE NUMBER
(
)
NAME OF PURCHASER (please print)
SIGNATURE
DATE
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:
YEAR
MAKE
MODEL
VIN/LICENSE NUMBER
PURCHASE PRICE
DATE OF PURCHASE
Name and Address of California seller:
NAME
CDTFA SELLER’S PERMIT NUMBER
DAYTIME TELEPHONE NUMBER
(
)
STREET
CITY
STATE
ZIP CODE
NAME OF AGENT (please print)
SIGNATURE
DATE
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 CDTFA-448,
Statement of Delivery Outside California, to the address below.
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
Consumer Use Tax Section
PO Box 942879
Sacramento, CA 94279-0037
CLEAR
PRINT
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