Form CDTFA-837 "Affidavit for Section 6388 or 6388.5 Exemption From the California Sales and Use Tax" - California

What Is Form CDTFA-837?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2020;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form CDTFA-837 by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

ADVERTISEMENT
ADVERTISEMENT

Download Form CDTFA-837 "Affidavit for Section 6388 or 6388.5 Exemption From the California Sales and Use Tax" - California

400 times
Rate (4.3 / 5) 20 votes
CDTFA-837 (FRONT) REV. 5 (1-20)
STATE OF CALIFORNIA
AFFIDAVIT FOR SECTION 6388 OR 6388.5 EXEMPTION
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
FROM CALIFORNIA SALES AND USE TAX
Revenue and Taxation Code (R&TC) sections 6388 and 6388.5 provide exemptions from the taxes imposed on the sale, storage, use,
or other consumption of certain vehicles or trailers. The R&TC section 6388 exemption applies to the sale or use of certain new or
remanufactured vehicles or trailers by non-California residents. The R&TC section 6388.5 exemption applies to the sale or use of certain
new, used, or remanufactured vehicles, and new or remanufactured trailers and semitrailers. Additional information about these exemptions
and additional requirements to meet these exemptions is available on the back of this form and in Regulation 1620.1, Sales of Certain
Vehicles and Trailers for Use in Interstate or Out-of-State Commerce.
CHECK AND/OR FILL IN ALL APPROPRIATE BOXES AND BLANKS BELOW
I have purchased a vehicle or trailer the sale and use of which is exempt from California sales and use tax per section
6388
6388.5.
Vehicle or Trailer Information:
The vehicle is a
truck,
truck tractor,
trailer,
semitrailer,
trailer coach, or
auxiliary dolly, described as:
MAKE & MODEL
VIN/ SERIAL NUMBER
YEAR
PURCHASE PRICE
UNLADEN WEIGHT
MANUFACTURER /REMANUFACTURER
PLACE OF MANUFACTURE / REMANUFACTURE
DATE OF DELIVERY
The vehicle or trailer was moved outside California within
30
75 days of delivery (check one). Date moved
Seller and Deliverer of Vehicle or Trailer:
I hereby certify that the vehicle or trailer described above was purchased from
(name of dealer or mfr. / remfr.)
located at
, and was delivered by
(dealer or mfr. / remfr.’s address - street, city, state, ZIP Code)
, located at
(name of California dealer or mfr. / remfr.)
(California dealer or mfr. / remfr.’s address - street, city, state, ZIP Code)
Leasing and Registration Information:
The vehicle or trailer described above
is
is not being leased. If being leased, name and address of lessee:
Vehicle or trailer is licensed or registered in
(state where registered)
(If a trailer is registered in California, provide owner’s or lessee’s USDOT number or FMC number)
Purchaser Information:
The purchaser is a
corporation
limited liability company
partnership
sole proprietor, which
is a California resident
is a non-California resident.
The vehicle or trailer was purchased for use:
Exclusively outside California (section 6388), or
Exclusively outside California or exclusively in interstate or foreign commerce, or both (section 6388.5).
If the vehicle or trailer is registered outside California, a copy of the purchaser’s or lessor’s out-of-state registration, or license and
registration, will be provided within 60 days from the date of this affidavit. If the vehicle or trailer is registered in California under
the Permanent Trailer Identification (PTI) program, a copy of the purchaser’s or lessee’s U.S. Department of Transportation (USDOT)
number, Federal Maritime Commission (FMC) number, or current Single State Registration System (SSRS) filing is attached.
I understand that if I do not meet the requisite exemption provisions detailed on the back of this form, I am required by the California Sales
and Use Tax Law to report and pay tax, and interest and penalties (if appropriate), directly to the California Department of Tax and Fee
Administration, the tax to be measured by the purchase price of the above listed vehicle or trailer even though I have furnished an affidavit
of exemption to the manufacturer, remanufacturer, or dealer.
PURCHASER’S NAME
SIGNATURE OF PURCHASER OR PURCHASER’S AGENT
TITLE
PRINT NAME OF SIGNATOR
TELEPHONE NUMBER
DATE
(
)
For exemption requirements and instructions on completing this affidavit, please see back of form.
CLEAR
PRINT
CDTFA-837 (FRONT) REV. 5 (1-20)
STATE OF CALIFORNIA
AFFIDAVIT FOR SECTION 6388 OR 6388.5 EXEMPTION
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
FROM CALIFORNIA SALES AND USE TAX
Revenue and Taxation Code (R&TC) sections 6388 and 6388.5 provide exemptions from the taxes imposed on the sale, storage, use,
or other consumption of certain vehicles or trailers. The R&TC section 6388 exemption applies to the sale or use of certain new or
remanufactured vehicles or trailers by non-California residents. The R&TC section 6388.5 exemption applies to the sale or use of certain
new, used, or remanufactured vehicles, and new or remanufactured trailers and semitrailers. Additional information about these exemptions
and additional requirements to meet these exemptions is available on the back of this form and in Regulation 1620.1, Sales of Certain
Vehicles and Trailers for Use in Interstate or Out-of-State Commerce.
CHECK AND/OR FILL IN ALL APPROPRIATE BOXES AND BLANKS BELOW
I have purchased a vehicle or trailer the sale and use of which is exempt from California sales and use tax per section
6388
6388.5.
Vehicle or Trailer Information:
The vehicle is a
truck,
truck tractor,
trailer,
semitrailer,
trailer coach, or
auxiliary dolly, described as:
MAKE & MODEL
VIN/ SERIAL NUMBER
YEAR
PURCHASE PRICE
UNLADEN WEIGHT
MANUFACTURER /REMANUFACTURER
PLACE OF MANUFACTURE / REMANUFACTURE
DATE OF DELIVERY
The vehicle or trailer was moved outside California within
30
75 days of delivery (check one). Date moved
Seller and Deliverer of Vehicle or Trailer:
I hereby certify that the vehicle or trailer described above was purchased from
(name of dealer or mfr. / remfr.)
located at
, and was delivered by
(dealer or mfr. / remfr.’s address - street, city, state, ZIP Code)
, located at
(name of California dealer or mfr. / remfr.)
(California dealer or mfr. / remfr.’s address - street, city, state, ZIP Code)
Leasing and Registration Information:
The vehicle or trailer described above
is
is not being leased. If being leased, name and address of lessee:
Vehicle or trailer is licensed or registered in
(state where registered)
(If a trailer is registered in California, provide owner’s or lessee’s USDOT number or FMC number)
Purchaser Information:
The purchaser is a
corporation
limited liability company
partnership
sole proprietor, which
is a California resident
is a non-California resident.
The vehicle or trailer was purchased for use:
Exclusively outside California (section 6388), or
Exclusively outside California or exclusively in interstate or foreign commerce, or both (section 6388.5).
If the vehicle or trailer is registered outside California, a copy of the purchaser’s or lessor’s out-of-state registration, or license and
registration, will be provided within 60 days from the date of this affidavit. If the vehicle or trailer is registered in California under
the Permanent Trailer Identification (PTI) program, a copy of the purchaser’s or lessee’s U.S. Department of Transportation (USDOT)
number, Federal Maritime Commission (FMC) number, or current Single State Registration System (SSRS) filing is attached.
I understand that if I do not meet the requisite exemption provisions detailed on the back of this form, I am required by the California Sales
and Use Tax Law to report and pay tax, and interest and penalties (if appropriate), directly to the California Department of Tax and Fee
Administration, the tax to be measured by the purchase price of the above listed vehicle or trailer even though I have furnished an affidavit
of exemption to the manufacturer, remanufacturer, or dealer.
PURCHASER’S NAME
SIGNATURE OF PURCHASER OR PURCHASER’S AGENT
TITLE
PRINT NAME OF SIGNATOR
TELEPHONE NUMBER
DATE
(
)
For exemption requirements and instructions on completing this affidavit, please see back of form.
CLEAR
PRINT
CDTFA-837 (BACK) REV. 5 (1-20)
SECTION 6388 - NEW OR REMANUFACTURED VEHICLES PURCHASED FROM OUT-OF-STATE DEALER
the sale, storage, use, or other consumption of a new or remanufactured truck, truck tractor, trailer, or semitrailer, with an unladen weight
Applies to
of 6,000 pounds or more, or a trailer coach or auxiliary dolly, purchased from a dealer located outside California for use outside California, and
delivered in California by the manufacturer or remanufacturer to a purchaser who is not a resident of California. The purchaser must:
1. Remove the vehicle from this state within 30 days from and after the date of delivery.
2. Provide a valid affidavit to the manufacturer or remanufacturer, that is accepted by such person in good faith, stating:
• The name and location of the out-of-state dealer from whom the vehicle was purchased,
• The name and location of the in-state manufacturer or remanufacturer that delivered the vehicle to the purchaser, and the date of delivery,
• That the purchaser is not a resident of California,
• That the vehicle was purchased for use exclusively outside California,
• That the vehicle was removed from this state within 30 days of the delivery date, and
• The date of removal.
3. Provide evidence of out-of-state vehicle registration (state of registration, license plate number, and Vehicle Identification Number [VIN] or
serial number) to the manufacturer or remanufacturer within 60 days of providing the affidavit to the deliverer.
Notwithstanding the forgoing provisions, it is rebuttably presumed that a vehicle registered outside California and apportioned for use within
this state is not purchased for use exclusively outside this state.
SECTION 6388.5 - SPECIFIED VEHICLES AND TRAILERS PURCHASED FOR USE OUT-OF-STATE OR IN INTERSTATE OR FOREIGN COMMERCE
Applies to the sale, storage, use, or other consumption of a new, used, or remanufactured truck; and new or remanufactured trailer, or semitrailer
with an unladen weight of 6,000 pounds or more purchased from a California or non-California dealer that was manufactured or remanufactured
either within or without this state for use exclusively outside California or exclusively in interstate or foreign commerce, or both; and delivered
by the manufacturer, remanufacturer, or dealer, to the purchaser in California. The purchaser or purchaser’s agent must:
1. Remove the vehicle or trailer from this state within 30 days from and after the date of delivery, if the vehicle or trailer is manufactured or
remanufactured outside California; or remove the vehicle or trailer from the state within 75 days from and after the date of delivery, if the
vehicle or trailer is manufactured or remanufactured within California.
2. If the vehicle or trailer is registered outside the state, provide the delivering manufacturer, remanufacturer or dealer a copy of the current
out-of-state license and registration for the vehicle or trailer showing the VIN or serial number. Evidence of registration outside California
must be submitted to the dealer, manufacturer, or remanufacturer no later than 60 days after the timely providing of an affidavit.
3. If the trailer is registered in-state under the PTI program, provide the delivering manufacturer, remanufacturer, or dealer a copy of the federal
document assigning or confirming the purchaser’s or lessee’s USDOT number, FMC number, or a copy of the current SSRS filing with the
Department of Motor Vehicles (DMV). The purchaser or purchaser’s agent may not use the FMC number if the purchaser has a current
USDOT number. Evidence of a USDOT number, FMC number, or SSRS filing must be submitted with the affidavit.
4. Provide an affidavit to the manufacturer, remanufacturer or dealer, that is accepted by such person in good faith, stating:
• The name and location of the dealer from whom the vehicle or trailer was purchased,
• The name and location of the California dealer, manufacturer or remanufacturer that delivered the vehicle or trailer to the purchaser,
• That the vehicle or trailer was purchased for use exclusively outside the state, or exclusively in interstate or foreign commerce, or both,
• That the vehicle or trailer was removed from the state within the appropriate time periods, and
• The date of removal.
INSTRUCTIONS
his affidavit must be provided to the entity delivering the vehicle or trailer no later than 30 days from the date the vehicle or trailer is taken outside
T
California.
Fill in all sections and check all appropriate boxes. If the vehicle or trailer was sold and delivered by the same entity, write “Same” in sections for deliverer.
If a trailer is registered in California under the PTI program, proof of a USDOT number, FMC number, or current SSRS filing must be attached to
the affidavit.
If a vehicle or trailer is registered outside California, proof of out-of-state registration that includes the vehicle or trailer VIN or serial number must
be furnished to the deliverer of the vehicle or trailer no later than 60 days after the purchaser provides the affidavit to the deliverer.
For transactions that include the purchase of more than one vehicle or trailer, you need not file a separate affidavit for each vehicle or trailer, but
may instead append a list of the vehicles or trailers included in the transaction, identifying each one by a VIN or serial number. You must, however,
report the date each vehicle or trailer was removed from the state and provide copies of current out-of-state license and registration document
or USDOT number, FMC number, or SSRS filing applicable to each vehicle or trailer if registered in-state, as required.
Persons who purchase a vehicle or trailer for the purpose of leasing it, qualify for the exemption if the lessee meets the respective exemption
criteria summarized above. A lessor must provide the name and address of the lessee. On leases of trailers that qualify for PTI registration, the
lessor must provide proof of the lessee’s USDOT number, FMC number, or current SSRS filing. For all other leases, the lessor must provide proof
of out-of-state registration.
If you have questions about these exemptions or completion of the affidavit, please call 1-800-400-7115 (CRS:711).
Page of 2