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CUSTOMER WILL CALL
are
parties,
responsi-
dealer
handling
which
f mak-
received
the ac-
delivering
plates
to be
Such ar-
advance
delay
respon-
state
stablish a
will
be re-
texpected
delivery,
that
selling
cour-
entails
should
ite and
-ir-
Facilities are available for "Customer Will
Call" which means delivery of a new car in
Detroit, Michigan to a retail customer for the
account of a Cadillac dealer.
Arrangements for such deliveries must be
booked well in advance of the wanted date.
This date, or one as close to it as possible, will
be confirmed by the Central Office through the
Zone Office.
Cars for "CWC" delivery are prepared in a
facility into which cars are scheduled on a con-
tinuous basis. Reservations must, therefore, be
made according to a time schedule in order to
maintain a uniform flow of work. Also, the
order selected must be one that has not yet
been released for production. The reason for
this is that some preparation work is done on
the conveyor during final assembly.
This means, too, that a car already built
cannot be re-routed and prepared as a CWC
because it would actually take longer than
scheduling a new order from the beginning.
Be sure to furnish pertinent information
such as customer's name, address and properly
completed release forms CAD. 3868. The blue
copy of the form must be mailed prior to cus-
tomer arrival at the factory. Customer must
present the pink copy to secure delivery.
Regular factory delivery and handling
charges will apply.
CALIFORNIA COURTESY
DELIVERIES
Courtesy delivery of an automobile by any California dealer for the accommodation of another
dealer is subject to a tax under Section 6007 of the California Sales and Use Tax Law.
ATTENTION CALIFORNIA DEALERS
A procedure approved by the California
State Board of Equalization for the reporting
of such tax liability by California auto dealers
follows:
The tax should be computed, collected
and remitted in precisely the same man-
ner that governs the California dealers'
own local sales and deliveries. The tax
base is the actual selling price as reported
to the delivering dealer by the selling
dealer or as revealed in an invoice sub-
mitted by the customer (plus the selling
price of any accessories added by the de-
livering dealer). If the actual selling price
is unavailable, it should be assumed to be
the list price. The California State Board
of Equalization auditors, when examining
dealers sales and use tax returns, will look
for the inclusion of courtesy deliveries on
the above basis.
CALIFORNIA TAXES
Cars shipped to the State of California by
Cadillac Motor Car Division for delivery in
California, as a courtesy to dealers elsewhere,
are subject to California Sales Tax and in cer-
tain localities additional local taxes. This
should be carefully explained to the customer,
as it will apply in addition to any other taxes
that may have been paid to another state or
local government agency. The fact that the car
will be licensed in another state or that other
state and local taxes are levied will not exempt
the payments of California taxes.
CUSTOMER NAME AND ADDRESS
When Cadillac Motor Car Division is re-
quested to make such courtesy shipment, the
ordering outlet must furnish with the New Car
Order the retail purchaser's name and address,
as the Manufacturer is required to report such
information to the California Bureau of Motor
Vehicles.
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