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And, when applicable, a completed form BOE-448. The good faith acceptance by the retailer (seller) of a full and complete 6247 Statement from the purchaser will relieve the retailer of any liability for failure to collect use tax from the purchaser. The seller must retain the original statement. If the seller, in good faith, does not collect the use tax from the purchaser and it is determined that the vehicle was purchased for use in California, the purchaser must pay the applicable use tax dire.

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How to fill out the Boe447 online

The Boe447 form is essential for documenting the purchase of a vehicle intended for use outside of California. Completing this form accurately ensures compliance with the California sales and use tax law while relieving the seller of the obligation to collect use tax.

Follow the steps to fill out the Boe447 form online.

  1. Click ‘Get Form’ button to access the Boe447 form and open it in your preferred editing interface.
  2. Begin by providing your address or military stationing information within California in the relevant fields, ensuring to fill in your street, city, state, and ZIP code.
  3. Next, describe the vehicle you are purchasing by entering the year, make, model, VIN or license number, purchase price, and the date of purchase.
  4. Fill in the seller's information, including their name, seller's permit number, daytime telephone number, street, city, state, and ZIP code.
  5. Provide the out-of-state delivery address for the vehicle, ensuring it is not a P.O. Box, by filling in the street and city.
  6. Certify the purpose of the vehicle purchase by indicating it is for out-of-state use by completing the necessary details about the address or addresses where it will be used.
  7. Carefully review all entries for accuracy before signing. Ensure your name, signature, date, and driver's license number with the state are properly entered.
  8. If applicable, fill out the agent's information, including their printed name, signature, daytime telephone number, and date.
  9. After completing the form, save your changes, and utilize the options to download, print, or share the form as necessary.

Complete the Boe447 form online today to streamline your vehicle purchase process.

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CDTFA-447, Statement Pursuant to Section 6247 of the California Sales and Use Tax Law, is used by purchasers to certify that a vehicle purchased and delivered to an out-of-state location will not be brought into California during the first 12 months of ownership.

Pay Directly from Your Bank Account There is no fee to use this service. To make a payment online, visit CDTFA's Online Services Login Page. You can find more information in our Online Payments – Frequently Asked Questions.

Why did I receive this letter? Our records show that you have an outstanding balance. Additional interest will accrue if the tax and/or fee is not paid in full. Details of the balance due are shown on your letter.

The mission of the CDTFA is to make life better for Californians by fairly and efficiently collecting the revenue that supports our essential public services.

Many smart shoppers can find bargains online, but don't realize they can incur a tax bill in the process. California law requires tax on in-state purchases, and also requires tax on items purchased out-of-state for use in California.

Sales tax generally does not apply to your transaction when you sell a product and ship it directly to the purchaser at an out-of-state location, for use outside California.

The statewide tax rate is 7.25%. In most areas of California, local jurisdictions have added district taxes that increase the tax owed by a seller. Those district tax rates range from 0.10% to 1.00%.

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