Free Boe 448 Form in PDF

Instructions on Writing Boe 448

Completing the CDTFA-448 form, also known as the Statement of Delivery Outside California, is a critical step for documenting the out-of-state delivery of a vehicle and establishing that the sale is exempt from California Sales and Use Tax under specific conditions. This document is vital for both the seller and the purchaser, ensuring compliance with tax regulations and potentially saving both parties from unnecessary tax burdens. The process involves clear, accurate completion, and timely submission of the form to the California Department of Tax and Fee Administration (CDTFA), along with supporting documents. Here's how to fill out the form correctly.

1. Start with the section to be completed by the seller or the person making the delivery on behalf of the seller. Print or type the information requested.
2. Enter the year, make, model, and VIN/license number of the vehicle being sold and delivered outside California.
3. Provide the purchase price and purchase date of the vehicle.
4. Fill in the out-of-state delivery street address, city, state, and ZIP code where the vehicle was delivered.
5. Include the name of the selling dealer and the CDTFA seller’s permit number.
6. Enter the daytime telephone number, street address, city, state, and ZIP code of the seller or the person making the delivery.
7. Print the name of the seller (or person making the delivery on behalf of the seller) and indicate their relationship to the sale by checking the appropriate box: Salesperson, Employee, Partner, or Other. If "Other" is checked, provide a brief explanation.
8. Sign and date the form to verify that the information provided is accurate and the vehicle was indeed delivered outside California.
9. The next section is to be completed by the purchaser. Again, print or type the requested information.
10. Input the name of the purchaser and their driver license number and state.
11. The purchaser must then sign and date the form and provide a daytime telephone number.
12. Finally, all of this should be done in the presence of a Notary Public who will then complete the Notary Statement at the bottom of the form, confirming the identities of both the seller (or their agent) and the purchaser.

The last step is ensuring compliance with the instructions provided in the notice to the seller. This includes providing a copy of the completed statement to the purchaser and sending a copy, along with a copy of the purchase contract and, if applicable, a completed CDTFA-447 form, to the CDTFA’s Consumer Use Tax Section at the address listed on the form. Timeliness is key, as documentation must be sent within 30 days of the delivery date. Attention to detail and prompt action will protect both the seller and the purchaser from potential tax penalties and ensure compliance with California tax laws.

What is a BOE-448 Form?

A BOE-448 form, titled "Statement of Delivery Outside California," is a legal document used by the California Department of Tax and Fee Administration (CDTFA). It is required when a vehicle is delivered to a purchaser at a location outside of California. The form serves as proof that the delivery occurred outside of California, which can exempt the seller and purchaser from California sales and use tax on the vehicle. Both the seller (or the seller's agent) and the purchaser must sign this statement in the presence of a notary at the delivery location outside California to validate the exemption claim. The seller must retain the original form to support any claimed exclusion from the tax and provide a copy to the purchaser.

Why do both the seller and the purchaser need to be present for notarization outside of California?

The presence of both the seller and the purchaser at the time of notarization serves to provide a clear and undeniable record that the transaction and delivery occurred outside of California. This requirement is put in place to help prevent fraud and ensure that the claim for exemption from California's sales and use tax is legitimate. By appearing together before a notary, both parties affirm the location and details of the vehicle's delivery, creating a binding document that supports the tax exemption claim.

What happens if I bring the vehicle into California after purchasing it?

If you are a California resident and bring the vehicle into California for any reason other than for qualifying warranty or repair service within 12 months after its purchase, it will be presumed that the vehicle was purchased for use in California. Consequently, you may be liable for California use tax. Similarly, if you are a nonresident but the vehicle is brought into California within 12 months of delivery and is either used or stored in California for more than half the time during the first 12 months of ownership, or is registered in California within those 12 months, it will also be presumed to have been purchased for use in California. In such instances, use tax payment directly to the CDTFA is required. Documentary evidence demonstrating out-of-state use within the first 12 months should be retained for at least eight years, as the CDTFA may audit vehicle use up to eight years after the purchase.

What are the consequences of fraudulently using the BOE-448 Form?

Fraudulent use of the BOE-448 form to avoid payment of California sales and use tax carries severe penalties. If it is found that the form was used deceitfully to claim an exemption from taxes that are lawfully due, those involved in the fraud may face significant legal consequences. The penalties can range from financial fines to criminal charges depending on the extent of the fraud. It is crucial that all information provided on the form is truthful and accurate to avoid any implications of fraudulent activity.

Filling out the BOE-448 form, which is crucial for documenting the sale of a vehicle delivered outside California, requires precision and care. One common mistake is not having both the seller and purchaser sign the form in the presence of a notary at the out-of-state delivery location. This step is vital to validate the transaction and ensure its legality outside California's jurisdiction.

Another error often encountered is the failure to accurately record the vehicle's details, such as the year, make, model, and VIN/license number. These specifics are critical for identifying the vehicle and supporting the claim for an exemption from California Sales and Use Tax. Incorrect or incomplete information could lead to unnecessary complications and delays.

Many people overlook the importance of including the purchase price and date on the form. This information is not only required for record-keeping purposes but also helps in assessing the validity of the tax exemption claim. It is essential that these fields are carefully completed to avoid any discrepancies during an audit.

The out-of-state delivery address must be clearly and correctly provided. This includes the street address, city, state, and ZIP code where the delivery occurred. A mistake here could invalidate the document, as the purpose of this form is to establish that the delivery did not occur in California.

Some sellers or their agents make the mistake of not indicating their relationship to the sale in the designated section. Whether you are the salesperson, an employee, a partner, or fall under "other," it is crucial to check the appropriate box to clarify your role in the transaction. This information is important for the California Department of Tax and Fee Administration (CDTFA) in case they need to follow up or clarify details related to the sale.

Often forgotten is the step of sending a copy of this statement, along with a copy of the purchase contract, to the CDTFA within 30 days of the delivery date. This requirement is crucial for the proper documentation and audit trail of the transaction, ensuring compliance with California tax laws.

Another oversight is the failure to attach a completed CDTFA-447 form when the purchaser is a California resident but claims the vehicle was not purchased for use in California. Including this form when required is crucial for supporting the tax exclusion claim.

Many individuals do not realize the importance of retaining records showing out-of-state use of the vehicle for the first 12 months after purchase. This documentation is vital for proving the vehicle was not purchased for use in California, especially since the CDTFA may audit the transaction up to eight years later.

Lastly, a significant mistake is submitting the form without ensuring that every required field has been filled out and that all the information provided is accurate and truthful. Any attempt to use this document to avoid paying California sales and use tax fraudulently can result in severe penalties, making it imperative that all information on the form is correct and complete.

When dealing with the sale of vehicles and ensuring compliance with tax laws, especially when a vehicle is delivered outside California, certain forms and documents often accompany the CDTFA-448 form, officially known as the Statement of Delivery Outside California. Each of these forms serves a specific purpose, aiding both the seller and buyer in documenting the transaction details and ensuring adherence to legal requirements.

• CDTFA-447 (Statement Pursuant to Section 6247 of the California Sales and Use Tax Law): This form is used by the purchaser to declare that the purchased vehicle is not intended for use in California, thereby exempting the sale from California use tax under specific conditions.
• Bill of Sale: A document provided by the seller to the buyer, detailing the vehicle sale, including the make, model, year, VIN, and sale price. It acts as a proof of transaction and ownership transfer.
• Odometer Disclosure Statement: Required by federal law for all vehicle sales, this statement records the odometer reading at the time of sale to ensure the buyer is aware of the actual mileage of the vehicle.
• Vehicle Title: The legal document indicating the rightful ownership of the vehicle. It must be transferred from the seller to the buyer upon the sale of the vehicle, indicating the new owner.
• Purchase Contract: A comprehensive agreement between the seller and buyer detailing the terms of the vehicle sale, including price, delivery date, condition of sale, and other relevant conditions.
• Temporary Vehicle Registration: Issued by the motor vehicle department, allowing the new owner to operate the vehicle legally until permanent registration is completed. This is particularly important if the vehicle is delivered outside California but will be brought into California shortly after purchase.
• Proof of Insurance: Documentation proving that the vehicle is insured, which is a requirement for vehicle registration in most states.
• Smog Certification: Required in some states, including California, to ensure that the vehicle meets environmental emission standards. This might not be applicable for out-of-state sales but is necessary if the vehicle will return to California.
• Release of Liability: A form submitted to the motor vehicle department indicating the sale of the vehicle, releasing the seller from liability should the vehicle be involved in an accident or incur tickets post-sale.
• Power of Attorney: If the sale or delivery involves third-party agents, a power of attorney may be needed authorizing them to act on behalf of the seller or buyer regarding the vehicle’s sale and transfer paperwork.

Understanding and preparing these documents can make the process smoother and ensure that all parties comply with legal requirements. It's also essential for protecting the interests of both the buyer and seller by providing clear evidence of the sale terms, ownership transfer, and adherence to state laws. Keeping thorough records supports transparency and may prevent future legal complications.

The CDTFA-447, Statement Pursuant to Section 6247 of the California Sales and Use Tax Law, shares similarities with the Boe 448 form, mainly in its role in tax exemption or exclusion processes. Like the Boe 448, this document is used to articulate a specific tax-related assertion, in this case, that a transaction may be exempt from California sales tax under specific criteria. It requires similar declarations from the seller and buyer concerning the nature of the transaction and the item's intended use to substantiate claims for tax exemption.

Form REG 256, Statement of Facts, found within the California Department of Motor Vehicles (DMV) offerings, is akin to the Boe 448 document due to its function in declaring key information for tax exemption or vehicle registration purposes. This form, much like the Boe 448, collects statements from the involved parties to support claims, whether for exemption from taxes, fees, or certain requirements, grounding its relevance in a variety of situations where official declarations to state authorities are necessary.

RESALE CERTIFICATE (CDTFA-230), recognized for its role in the resale of merchandise, parallels the Boe 448 in facilitating tax-related exemptions. It necessitates a seller’s declaration much like the Boe 448, certifying that the purchase is for resale and thus exempt from sales tax. Both documents function as indispensable records for tax audits and are retained by the seller to justify tax exclusions.

The Vehicle/Vessel Transfer and Reassignment Form (REG 262) is another document related to the Boe 448, designed to document the change in ownership of a vehicle or vessel in California. While its primary use is for registration rather than tax exemption, it similarly requires detailed information about the transaction, the parties involved, and the item being transferred to comply with California law.

TT 678, California Tire Fee Return, although focused on the reporting and payment of tire-related fees, shares with the Boe 448 the objective of complying with state tax and fee regulations. It necessitates accurate reporting from businesses on tire sales or installations, comparable to how the Boe 448 requires factual information concerning out-of-state deliveries to ensure proper tax treatment.

The Claim for Refund or Credit (CDTFA-101) is designed for those seeking a refund or credit of overpaid taxes in California, bearing similarity to the Boe 448 in terms of its interaction with the California Department of Tax and Fee Administration. While the Boe 448 helps in avoiding tax payments under certain conditions, the CDTFA-101 enables businesses or individuals to claim back taxes that were paid but not due, emphasizing accuracy and honesty in reporting.

CDTFA-531-Q, Quarterly Prepayment Form, used for the prepayment of sales and use taxes, compares to the Boe 448 as it is another vital tax document within California. Both require detailed transactional information and are essential for achieving compliance with the state’s fiscal regulations, albeit serving different phases of the tax collection process.

The Application for Duplicate or Paperless Title (REG 227) by the California DMV shares its utility with the Boe 448 by requiring detailed declarations from the applicant, though its focus is on the title documentation rather than tax exemption. It’s yet another example of formal documentation requiring thorough and accurate information provided to California state entities.

Lastly, the Declaration of Gross Vehicle Weight/Combined Gross Vehicle Weight (REG 4008) aligns with the Boe 448 in the sense that it is used by vehicle owners to declare specific information to the California DMV. Similar to declaring the out-of-state delivery to avoid sales tax, this form is utilized to declare the weight category for tax purposes, affecting registration fees and taxes.

When completing the BOE-448 form, a Statement of Delivery Outside California, for the California Department of Tax and Fee Administration, attention to detail and adherence to specific protocols is paramount for both the seller and the purchaser. To ensure accurate and compliant submissions, here are essential dos and don'ts to consider:

1. Ensure both the seller (or the person making the delivery on behalf of the seller) and the purchaser are physically present at the out-of-state delivery point at the time of delivery to sign the statement before a notary.

2. Complete the form with accurate information, including vehicle details, purchase price, and delivery address, ensuring all data matches that of the purchase contract and any other relevant documents.

3. Retain original documents for records, as the seller must keep the original statement to support any claimed exclusion or exemption from California Sales and Use Tax.

4. Send a copy of the statement and the copy of the purchase contract to the California Department of Tax and Fee Administration within 30 days from the date of delivery.

5. If applicable, also include a completed CDTFA-447 form to support that the vehicle is not intended for use in California if aware that the purchaser is a resident of California.

1. Do not skip having the form notarized, as the presence of a notary at the time both parties sign is a critical requirement to validate the out-of-state delivery statement.

2. Avoid inaccuracies or leaving sections incomplete, as this can result in the submission being rejected or subject to audit.

3. Do not delay sending the required documents to the CDTFA beyond the 30-day window after the delivery date, as timely submission is crucial for compliance.

4. Avoid assuming that delivery outside California absolves the responsibility of collecting and remitting California use tax; if the purchaser is a California resident, the tax liability may still apply depending on the vehicle's intended use.

5. Do not dispose of or fail to maintain records of the transaction and delivery for at least eight years, given that the CDTFA may audit or review the transaction for compliance within that timeframe.

Adhering to these guidelines will help ensure that the Statement of Delivery Outside California is accurately completed and submitted, thereby facilitating compliance with California's Sales and Use Tax regulations.

Many people have misconceptions about the CDTFA-448 form, also known as the Statement of Delivery Outside California. Let's clear up some common misunderstandings:

• Only the seller needs to complete the form. In reality, both the seller or delivery agent and the purchaser must fill out their respective parts of the form to certify that the delivery occurred outside of California.
• It's not necessary to notarize the form. This is incorrect. The form should ideally be notarized at the time of delivery with both the seller’s and purchaser’s signatures to solidify the claim of an out-of-state delivery.
• Sending the form to the CDTFA is optional. Actually, sellers are advised to send a copy of the notarized form along with the purchase contract to the CDTFA to support any claim against California sales and use tax liability.
• If you’re a California resident, you automatically owe use tax when you bring the vehicle back to California. This is only partly true. The use tax may apply if the vehicle is used or stored in California within 12 months of purchase, but this is presumptive and can be contested with adequate records of out-of-state use.
• Nonresidents don't need to worry about California use tax. Nonresidents could be liable for use tax if the vehicle is used or stored in California more than half the time during the first 12 months of ownership or if it's registered in California.
• The form exempts you from all taxes. The form supports a claim for exemption from California sales and use tax for out-of-state deliveries but does not exempt the buyer from potentially owing use tax if the vehicle is later brought into California under conditions that do not support the vehicle’s non-use in California.
• There is no need to keep records after submitting the form. Purchasers should keep detailed records of the vehicle’s use for the first 12 months after purchase and retain these records for at least eight years, as the CDTFA can audit this at any time within that period.
• The process is too complicated to be worth it. While completing and notarizing the form, then sending it to the CDTFA along with other documents, might seem cumbersome, it's an important step in establishing tax liability and can potentially save you from future legal and financial complications.

Understanding and correctly handling the CDTFA-448 form is crucial for both sellers and purchasers involved in vehicle transactions outside California. Taking the time to accurately complete, notarize, and submit this form according to guidelines can help avoid unnecessary stress and possible tax liabilities.

Understanding the BOE-448 form, also known as the "Statement of Delivery Outside California," is essential for conducting vehicle transactions that cross California state lines. Here are key takeaways to keep in mind:

• Both the seller and purchaser must be present at the out-of-state delivery location at the time of the vehicle's delivery.
• It is highly recommended for both the seller and the purchaser to sign the form in front of a notary at the delivery location to establish that the delivery did not occur in California.
• The seller is required to retain the original form to support any claimed exclusion or exemption from California Sales and Use Tax.
• A copy of the BOE-448 form along with a copy of the purchase contract should be sent to the California Department of Tax and Fee Administration (CDTFA) within 30 days of the vehicle's delivery date.
• If the vehicle is delivered outside California, but the purchaser is a California resident, the seller still has the responsibility to collect and remit California use tax unless the vehicle was not purchased for use in California.
• Accepting a completed CDTFA-447 form from the purchaser at the time of sale can help establish that the vehicle was not purchased for use in California.
• The purchaser should be aware that if the vehicle is brought into California within 12 months after purchase, it will be presumed that the vehicle was purchased for use in California, and use tax may be applicable.
• It is important for the purchaser to keep records of the vehicle's use outside California for the first 12 months of ownership, as CDTFA may audit the transaction for up to eight years.

These points highlight the importance of properly completing and using the BOE-448 form to ensure compliance with California tax laws and regulations when a vehicle is delivered to a purchaser outside of California.