CDTFA-447, Statement Pursuant to Section 6247 of the California Sales and Use Tax Law-2025

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The document CDTFA-447 REV. 9 (5-18) is a statement from the California Department of Tax and Fee Administration that outlines the conditions under which a seller can be relieved of liability for failing to collect use tax on vehicle sales. It specifies that if a vehicle is purchased for use outside California, the seller must retain the original statement and provide documentation of out-of-state delivery. The document also informs purchasers about their responsibilities regarding use tax if the vehicle is brought into California within 12 months of purchase.

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What is the purpose of the CDTFA-447 form?

The CDTFA-447 form is used to relieve sellers from liability for failing to collect use tax from purchasers when the vehicle is purchased for use outside California.

How does a seller prove that a vehicle was delivered outside California?

Sellers can use the CDTFA-448 form, Statement of Delivery Outside California, to document actual delivery to the purchaser outside California.

What should a purchaser do if they bring the vehicle into California within 12 months?

If the vehicle is brought into California within 12 months, it will be presumed that it was purchased for use in California, and the purchaser may owe use tax directly to the CDTFA.

What kind of documentation should a purchaser retain for out-of-state use?

Purchasers should keep records such as proof of registration in another state, gas receipts, service receipts, credit card statements, travel logs, and lodging receipts for at least eight years.

Where can I find more information about sales and use tax in California?

More detailed information can be found by contacting the CDTFA’s Customer Service Center at 1-800-400-7115 or visiting their website at www.cdtfa.ca.gov.

447 form

Boe 447 form CDTFA 111 PDF 448 Form Reg 447 Reg 448 Statement of delivery California sales tax return instructions CDTFA 111 form

Which transactions are subject to California sales and use tax?

Californias sales tax generally applies to the sale of merchandise, including vehicles, in the state. Californias use tax applies to the use, storage, or other consumption of those same kinds of items in the state.

What triggers a sales tax audit in California?

Consistently Reporting or Filing Your Sales Taxes Late Reporting of tax-exempt sales is not uncommon especially among certain industries, but going back to the presumption that all sales are taxable unless proven otherwise, a high amount of exempt sales or deductions taken against total sales may trigger an audit.

Who pays California sales and use tax?

Retailers engaged in business in California must register with the California Department of Tax and Fee Administration (CDTFA) and pay the states sales tax, which applies to all retail sales of goods and merchandise except those sales specifically exempted by law.

How to avoid California sales tax on cars?

If you purchase a vehicle for use in interstate or foreign commerce, your purchase may not be subject to use tax. To document that use tax does not apply, you must supply documentation to support the following: You took delivery of the vehicle outside of California.

Who is responsible for sales tax, buyer or seller in California?

As a seller, you owe the sales tax and are responsible for paying the correct amount to the CDTFA. If you do not pay the correct amount, you are subject to additional tax charges plus applicable penalties and interest charges.