CDTFA-448: Statement of Delivery Outside the State of California
Purpose
Used when a vehicle is delivered to the buyer outside California.
Why it matters
If a dealer sells a truck and delivers it out of state, this form helps prove that the sale is not subject to California sales tax.
Who uses it
Dealerships use it to document out-of-state delivery and avoid charging California sales tax on the sale.
CDTFA-447: Statement Pursuant to Section 6247 of the California Sales and Use Tax Law
Purpose
Used when a buyer (usually a business) claims that a vehicle purchase is for use outside of California.
Why it matters
It’s a buyer’s declaration that the vehicle will be used out of state, which supports a tax-exempt sale for the seller.
Who uses it
The buyer fills this out and gives it to the dealership. The dealership keeps it on file as proof for the exemption.
| Form | Used By | When | Purpose |
| CDTFA-448 |
Dealership (Seller) |
When delivering vehicle outside CA | Proves vehicle was delivered out of state to avoid CA tax |
| CDTFA-447 | Buyer | When using the vehicle outside CA | Declares intent to use vehicle out of state for tax exemption |