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1969 Cadillac - GM Heritage Center

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CUSTOMER WILL CALL<br />

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Facilities are available for "Customer Will<br />

Call" which means delivery of a new car in<br />

Detroit, Michigan to a retail customer for the<br />

account of a <strong>Cadillac</strong> dealer.<br />

Arrangements for such deliveries must be<br />

booked well in advance of the wanted date.<br />

This date, or one as close to it as possible, will<br />

be confirmed by the Central Office through the<br />

Zone Office.<br />

Cars for "CWC" delivery are prepared in a<br />

facility into which cars are scheduled on a continuous<br />

basis. Reservations must, therefore, be<br />

made according to a time schedule in order to<br />

maintain a uniform flow of work. Also, the<br />

order selected must be one that has not yet<br />

been released for production. The reason for<br />

this is that some preparation work is done on<br />

the conveyor during final assembly.<br />

This means, too, that a car already built<br />

cannot be re-routed and prepared as a CWC<br />

because it would actually take longer than<br />

scheduling a new order from the beginning.<br />

Be sure to furnish pertinent information<br />

such as customer's name, address and properly<br />

completed release forms CAD. 3868. The blue<br />

copy of the form must be mailed prior to customer<br />

arrival at the factory. Customer must<br />

present the pink copy to secure delivery.<br />

Regular factory delivery and handling<br />

charges will apply.<br />

CALIFORNIA COURTESY<br />

DELIVERIES<br />

Courtesy delivery of an automobile by any California dealer for the accommodation of another<br />

dealer is subject to a tax under Section 6007 of the California Sales and Use Tax Law.<br />

ATTENTION CALIFORNIA DEALERS<br />

A procedure approved by the California<br />

State Board of Equalization for the reporting<br />

of such tax liability by California auto dealers<br />

follows:<br />

The tax should be computed, collected<br />

and remitted in precisely the same manner<br />

that governs the California dealers'<br />

own local sales and deliveries. The tax<br />

base is the actual selling price as reported<br />

to the delivering dealer by the selling<br />

dealer or as revealed in an invoice submitted<br />

by the customer (plus the selling<br />

price of any accessories added by the delivering<br />

dealer). If the actual selling price<br />

is unavailable, it should be assumed to be<br />

the list price. The California State Board<br />

of Equalization auditors, when examining<br />

dealers sales and use tax returns, will look<br />

for the inclusion of courtesy deliveries on<br />

the above basis.<br />

CALIFORNIA TAXES<br />

Cars shipped to the State of California by<br />

<strong>Cadillac</strong> Motor Car Division for delivery in<br />

California, as a courtesy to dealers elsewhere,<br />

are subject to California Sales Tax and in certain<br />

localities additional local taxes. This<br />

should be carefully explained to the customer,<br />

as it will apply in addition to any other taxes<br />

that may have been paid to another state or<br />

local government agency. The fact that the car<br />

will be licensed in another state or that other<br />

state and local taxes are levied will not exempt<br />

the payments of California taxes.<br />

CUSTOMER NAME AND ADDRESS<br />

When <strong>Cadillac</strong> Motor Car Division is requested<br />

to make such courtesy shipment, the<br />

ordering outlet must furnish with the New Car<br />

Order the retail purchaser's name and address,<br />

as the Manufacturer is required to report such<br />

information to the California Bureau of Motor<br />

Vehicles.<br />

75

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