STATEMENT OF DELIVERY OUT OF CALIFORNIA

When a vehicle is delivered outside of California, both the seller and the purchaser must be present at the out-of-state delivery site at the time of delivery. To show that the delivery did not take place in California, both parties are recommended to go before a notary at the out-of-state delivery site at the same time to sign and have CDTFA-448 declaration notarized.

Strict penalties may apply if declaration CDTFA-448 is fraudulently used to evade paying the California sales and use tax.

PURCHASER

California Resident

Please be aware that if you live in California and bring this vehicle into the state within a year of purchase for any reason other than a qualified warranty or repair service, it will be assumed that you bought the vehicle with the intention of using it in California, and you might be liable for California use tax. You must pay use tax directly to the California Department of Tax and Fee Administration (CDTFA) if it is applicable.

Non-Resident of California

If you are a non-resident and this vehicle is brought into California within 12 months of its delivery to you, is used or stored in California more than half the time during the first 12 months of ownership, or is required to be registered in California within 12 months of the date of purchase, it will be assumed that you bought the vehicle with the intention of using it in California, and use tax may be applicable. You must pay use tax directly to the California Department of Tax and Fee Administration (CDTFA) if it is applicable.

DOCUMENTARY EVIDENCE

It is crucial that you gather documented proof of where you used the vehicle during the first year of ownership (such as proof of registration in another state, gas and/or service receipts, credit card records, check registers, travel logs, lodging, campground receipts, etc.).

You should keep documents for at least eight years to demonstrate your out-of-state use during the first year following your purchase, since the CDTFA may have up to eight years to assess if your vehicle was genuinely acquired for use in California. Please call the CDTFA’s Customer Service Center at 1-800-400-7115 or the Consumer Use Tax Section at 1-916-445-9524 if you would like further information.