text:
Common terms
Overview of taxes and farming
Hazardous Substance Tax
Specific farming activities
B&O tax classifications specific for agriculture
B&O and public utility tax deductions and exemptions
Sales to farmers
Services to farmers
Use tax
Sales and use tax exemptions
Additional Resources
It includes single and multi-family dwellings, and dormitories. It also includes bathing, food handling, hand washing, laundry, and toilet facilities.
"Agricultural employee housing" does not include:
Agricultural Product: Any product of plant cultivation or animal husbandry including, but not limited to:
"Agricultural product" does not include animals defined as pet animals under RCW 16.70.020.
"Agricultural product" may not be construed to include or relate to marijuana, useable marijuana, or marijuana infused products. Marijuana," "useable marijuana," and "marijuana-infused products" have the same meaning as in RCW 69.50.101.
Anaerobic Digester: A facility that processes manure from livestock into biogas and dried manure using microorganisms in a decomposition process within a closed, oxygen free container. RCW 82.08.900
Approved Animal Pharmaceuticals: The FDA maintains a list of all approved animal pharmaceuticals called the "Green Book." The USDA maintains a list of approved biotechnology products called the "Veterinary Biologics Product Catalogue." Pharmaceuticals that are not on either of these lists have not been approved and are not eligible for the exemption. (WAC 458-20-210)
Business and Occupation (B&O) Tax: B&O tax applies to the gross amount received from conducting business. There are different reporting classifications for retail sales, wholesale sales, professional services, and other business activities. Each classification has its own tax rate. Farmers that conduct activities in addition to selling agricultural products they grow, raise or produce at wholesale may be subject to the B&O tax. Persons performing more than one activity may be subject to B&O tax under more than one reporting classification.
Cold Storage Warehouse: For the purposes of this guide, the term "cold storage warehouse" means a storage warehouse owned or operated by a wholesaler or third-party warehouser to store fresh and/or frozen perishable fruits or vegetables, dairy products, seafood products, or any combination thereof, at a desired temperature to maintain the quality of the product for orderly marketing.
Community Supported Agriculture (CSA): A CSA consists of a community of individuals who pledge support to a farming operation where the growers and consumers share the risks and benefits of food production. CSAs usually consist of a system of weekly delivery or pick-up of vegetables and fruit, in a vegetable box scheme, and sometimes includes dairy products and meat. Sales through a CSA are retail sales and are subject to B&O tax.
A consumer is any person who uses tangible personal property or receives retail services. The tangible personal property or retail services may be for personal or business use. A seller needs to know who a consumer is to know when to collect sales tax. A buyer, needs to know when to pay sales tax to the seller and, if sales tax hasn't been paid, when to pay sales tax (often referred to as "deferred sales tax") or use tax directly to the Department of Revenue (Department).
Consumer Use Tax Return: A form used to remit use tax directly to the Department. The Consumer Use Tax Return is for consumers and businesses that are not required to be registered with the Department. Farmers who are registered with the Department should not use this form and should remit payment on their excise tax return.
Custom farming services do not include custom application of fertilizers, chemicals, or biologicals.
An "eligible farmer" includes any person who:
If you have not engaged in farming operations for an entire tax year immediately before applying for the exemption because you are new to farming or newly returned to farming, you may still qualify for the exemption. The exemption is conditioned on the farmer either:
If a person fails to meet the above conditions, and has claimed the exemption, the person must repay the taxes within 30 days of the end of the first full tax year in which the person engages in business as a farmer. The Department of Revenue must assess interest on the taxes for which the exemption was claimed, retroactively to the date the exemption was claimed and accrues until the taxes for which the exemption was claimed are paid.
Excise Tax Return: A form provided by the Department that businesses use to calculate and pay certain taxes to the Department. The excise tax return is used to pay B&O Tax, Retail Sales Tax, Use Tax, Litter Tax and other excise taxes.
Farmer: A person who grows, raises, or produces, upon their land, any agricultural product to be sold. "Farmer" does not include a person growing, raising, or producing products for their own consumption; a person selling any animal or substance obtained in connection with their business of operating a stockyard or a slaughter or packing house; or a person in respect to the business of taking, cultivating, or raising timber. (RCW 82.04.213)
However, farmers who advertise or hold themselves out to the public as being available to perform farming for hire will be considered as being engaged in business. For example, a farmer who regularly engages in baling hay or threshing grain for others is engaged in business and taxable upon the gross proceeds from this activity, irrespective of the amount of such business or that this person also does some farming of his or her own land. (WAC 458-20-209)
Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions: A form used by farmers to document that certain transactions are not subject to sales tax. This form can be used in lieu of a reseller permit for wholesale purchases (e.g. feed, seed, fertilizer, spray materials, etc.) or it may be used to document specific sales tax exemptions listed on the form.
Feed: Any substance used as food to sustain or improve animals, birds, fish, or insects, and includes whole and processed grains or mixtures thereof, hay and forages or meals made therefrom, mill feeds and feeding concentrates, stock salt, hay salt, bone meal, fish meal, cod liver oil, double purpose limestone grit, oyster shell, and other similar substances. "feed" includes food additives which are given for their beneficial growth or weight effects. However, "feed" does not include hormones or similar products which do not make a direct nutritional or energy contribution to the body, nor does it include products which are used as medicines.
Feedlot: A feedlot feeds cattle owned by others or cattle that the feedlot purchases for resale. The cattle are fed on the land owned or leased by the feedlot.
Fertilizer: Any substance containing one or more recognized plant nutrients and is
"Fertilizer" includes limes, gypsum, and manipulated animal and vegetable manures.
Food and Food Ingredients: The term "food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. (WAC 458-20-244)
Gross Amount: The term "gross amount," which appears at the top of column one on the excise tax return, is a "catch-all " term for whichever of the following terms is applicable to your business: "gross proceeds of sale," "gross income of the business," or "value of products." The gross amount includes all consideration received without deductions for the costs of doing business or other expenses. (RCW 82.04.070 & RCW 82.04.080)
Hauling for Hire: Providing the service of transporting goods from one location to another for another person is classified as hauling for hire. Income from this activity is generally subject to public utility tax under either the motor transportation or urban transportation classification. (WAC 458-20-180)
Horticultural Services: The term "Horticultural services" means services related to the cultivation of vegetables, fruits, grains, field crops, ornamental floriculture, and nursery products. The term "horticultural services" includes, but is not limited to, the following:
Livestock: For the purposes of this guide the term "livestock" means horses, mules, donkeys, cattle, bison, sheep, goats, swine, rabbits, llamas, alpacas, ratites, poultry, waterfowl, game birds, and other species so designated by statute. "Livestock" does not mean free ranging wildlife as defined in Title 77 RCW.
Public Utility Tax (PUT): A tax imposed on the gross income of specific public service businesses within the state of Washington. The tax is imposed in lieu of B&O tax, and is remitted to the state on an excise tax return, similar to B&O tax. The most common application for farmers is hauling for hire. (RCW 82.16.010, RCW 82.16.020 & WAC 458-20-179)
Reseller Permit: A form issued by the Department that authorizes the buyer to purchase goods and/ or certain services at wholesale (not paying sales tax). The goods cannot be for the buyers own use and must be for resale. (WAC 458-20-102)
Retail Sale: All sales of tangible personal property (including articles produced, fabricated, or imprinted) are classified as retail sales unless the buyer intends to resell the product and provides a copy of their reseller permit. The term includes services provided by persons who install, repair, clean, alter, improve, construct, or decorate real or personal property for consumers. (RCW 82.04.050)
Retail Sales Tax: A tax imposed on the buyer of goods and certain retail services. The seller is responsible for collecting the tax from the buyer and remitting the tax to the Department. The sales tax is a combined state and local tax. The local rate varies throughout the state. (RCW 82.08.020)
Revised Code of Washington: The Revised Code of Washington (RCW) is the compilation of all permanent laws now in force. It is a collection of session laws (enacted by the Legislature, and signed by the Governor, or enacted via the initiative process), arranged by topic, with amendments added and repealed laws removed. It does not include temporary laws such as appropriations acts. Most laws administered by the Department are codified in Title 82 RCW. The official version of the RCW is published by the Office of the Code Reviser.
Seed: Propagative portions of plants, commonly used for seeding or planting, whether true seeds, bulbs, plants, seedlike fruits, seedlings, or tubers.
Spray Materials: Any substance or mixture of substances in liquid, powder, granular, dry flowable, or gaseous form, which is intended to prevent, destroy, control, repel, or mitigate any insect, rodent, nematode, mollusk, fungus, weed, and any other form of plant or animal life which is normally considered to be a pest. The term includes treated materials, such as grains, which are intended to destroy, control, or repel such pests. "Spray materials" also includes substances which act as plant regulators, defoliants, desiccants, or spray adjuvants.
Structures (Chicken): For the purposes of the exemption from sales tax for propane or natural gas for heating chicken structures, the term "structures" means: barns, sheds, and other similar buildings in which chickens are housed.
Tangible Personal Property:
Personal property is property that can be seen, weighed, measured, felt, or touched. It does not include real property (real estate) or property that is attached to real property in such a way as it becomes part of the real property.
UBI/Tax Registration Number: Sometimes called a registration, tax reporting account, or "C" number, the Unified Business Identifier (UBI) number is a nine-digit number used to identify persons engaging in business activities. The number is assigned when a person completes a Business License to register with or obtain a license from state agencies. The Departments of Revenue, Licensing, Employment Security, Labor and Industries, and the Corporations Division of the Secretary of State are among the state agencies participating in the UBI program.
Use Tax: A tax imposed on goods and certain services in this state when the goods or services are acquired without paying retail sales tax. Either sales or use tax, applies, but not both. Like the sales tax, the use tax is a combined state and local tax. Use tax rates and sales tax rates are identical.
Washington Administrative Code: The Washington Administrative Code (WAC) codifies the rules (i.e., regulations) of each state agency having rule-making authority. The Department of Revenue writes rules to help taxpayers understand and accurately report and pay their tax liabilities. The WAC rules addressing the material presented in this guide are commonly referred to as the Excise Tax Rules and are codified by the Office of the Code Reviser in Chapter 458-20 WAC.
Warehouse: For purposes of this tax guide, the term "warehouse" means an enclosed building or structure in which finished goods are stored. A warehouse may have more than one storage room and more than one floor. Office space, lunchrooms, restrooms, and other space within the warehouse and necessary for the operation of the warehouse are considered part of the warehouse as are loading docks and other such space attached to the building and used for handling of finished goods. Landscaping and parking lots are not considered part of the warehouse. A storage yard is not a warehouse, nor is a building in which manufacturing takes place.
Wholesale sales: Items sold for resale are classified as wholesale sales. The buyer must provide the seller with a copy of their reseller permit, a Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions or another approved exemption certificate.
Farmers that make retail sales, manufacture products for sale, or provide services are required to register with the Department and obtain a tax registration number. Farmers can register by completing a Business License and paying the appropriate fees.
Farmers that only make wholesale sales of agricultural products
that they grow, raise, or produce are not required to be registered with the Department (and do not need to have a tax registration number).
Farmers that sell products at retail to consumers (e.g. roadside stands, farmer's markets, CSA, etc.) are subject to B&O tax under the retailing classification. (RCW 82.04.050)
Farmers who manufacture products using agricultural products that they have grown, raised, or produced are subject to B&O tax under the manufacturing classification on the value of products manufactured. (RCW 82.04.110 & RCW 82.04.120)
Activities not considered manufacturing
The following activities are not considered manufacturing activities for purposes of the manufacturing classification of B&O tax:
References: RCW 82.04.120 & RCW 82.04.2403
Persons that perform horticultural services for farmers are subject to B&O tax under the service and other activities classification. A farmer who occasionally assists another farmer in planting or harvesting a crop is generally not considered to be engaged in the business of performing horticultural services. These activities are generally considered to be casual and incidental to the farming activity.
References: RCW 82.04.290, WAC 458-20-209 & WAC 458-20-210
A sale by a farmer to someone who will resell their product is classified as a wholesale sale. A B&O tax exemption is provided for wholesale sales by farmers of agricultural products
they have produced on their farms. (RCW 82.04.060 & RCW 82.04.330)
If the product sold at retail is not an exempt food product or is not otherwise exempt from sales tax, retail sales tax must be collected. (For more information, see sales and use tax exemptions.) Sellers that fail to collect and remit sales tax can be held liable for the tax. Sellers must collect the tax based on the rate in effect where the buyer receives the goods or services. The following are examples of agricultural products and other items sold by farmers that are subject to retail sales tax:
Reference: RCW 82.08.020
If a farmer uses items in Washington that were acquired without paying sales tax, and the items are not exempt from sales tax, then the farmer owes use tax. A farmer must pay either use tax or sales tax on a non-exempt item, but not both. Use tax is applied at the same rate as sales tax.
Example: Farmer John purchases a plow in Idaho and does not pay sales tax. He brings the plow to Washington and uses the plow on his field in Washington. In this situation, the purchase of the plow was not exempt from sales tax; therefore, Farmer John owes use tax on the value of the plow. Farmer John may submit the use tax on either a consumer use tax return or on his next excise tax return if he is registered with the Department.
For more detailed information on use tax please see the Use Tax Section of this guide.
Reference: WAC 458-20-178 & RCW 82.12.020
Public utility tax is assessed on specific public service businesses in lieu of B&O tax. While there are several different types of businesses that are subject to this tax, generally farmers are not subject to PUT. However farmers who transport items (agricultural products and/or machinery and equipment) for others could be subject to PUT under the motor or urban classification.
For more information see also Hauling for Hire:
References: RCW 82.16.020 & WAC 458-20-180
The gross proceeds of sales of certain products, including food for human or pet consumption, are subject to litter tax. A farmer does not owe litter tax on wholesale sales of agricultural products
grown by the farmer. When due, litter tax is reported on the same return as B&O tax and sales tax (excise tax return).
A farmer owes litter tax when the farmer:
For more information about the litter tax, including a list of the 13 product categories subject to litter tax, please see WAC 458-20-243.
References: RCW 82.19.020, RCW 82.19.050 & WAC 458-20-243
The Hazardous Substance Tax (HST) is a tax on the possession of hazardous substances in Washington. The tax is imposed on the first possessor of the hazardous substance in Washington.
The Department of Ecology determines which substances are subject to the tax. You may learn more on their website at: http://www.ecy.wa.gov/. With regard to agriculture and farming, HST applies to many pesticides, petroleum products and chemicals.
In general, farmers are not exempt from this tax. If you purchase hazardous products from an instate supplier (business), your billing from the supplier may indicate that the HST was paid and that it is being passed on to you.
If you purchase the hazardous substance from an out-of-state supplier, who has not paid Washington's HST, then you owe the tax as the first possessor in this state.
The tax is reported on the Excise Tax Return.
The rate is .007 of the wholesale value of the hazardous substance.
Yes, the following uses are exempt:
1) Any successive possession of any previously taxed hazardous substance.
2) Any possession of a hazardous substance by a natural person for use of a personal or domestic nature rather than a business nature is tax exempt. Note: this exemption does not extend to a farmer operating a farm as a business (raising agricultural products for sale).
3) Possession of agricultural crop protection products that are warehoused, but not otherwise sold or used in Washington. For more information on this exemption please see our Special Notice.
Funds are distributed to the Department of Ecology to help clean up and manage solid and hazardous waste in the state of Washington.
For more information please refer to WAC 458-20-252 and Chapter 82.21 RCW
Sales of Insects:
The sale of insects such as leaf-cutter bees for the purpose of pollination to a farmer is subject to the wholesaling B&O tax. A farmers' exemption certificate, a copy of a valid reseller permit, or other approved exemption certificate must be given to the seller.
However, sales of honey bee products by "eligible apiarists" are exempt from B&O tax. This exemption expires July 1, 2017.
Pollination Services: Beekeepers provide bees (usually honey bees) to farmers for the purpose of pollination. Generally, the income of the beekeeper is subject to B&O tax under the service and other activities classification, as a horticultural service. However income received by an eligible apiarist for providing bee pollination services is exempt from B&O tax. This exemption expires July 1, 2017.
Sales/Use Tax Exemptions
Sales and use tax exemptions are provided for the following:
To document the exempt purchases, the eligible apiarist (buyer) must give the seller a properly completed Buyer's Retail Sales Tax Exemption Certificate at the time of purchase.
Sales or use tax is owed on the purchase of other items such as bee hives, hive components, extractors, protective clothing, and beekeeping equipment.
References: RCW 82.04.629, RCW 82.04.630, WAC 458-20-210, Special Notice on Tax Exemptions for Honey Beekeepers.
Plantation Christmas Trees
Persons growing plantation Christmas trees on their own land or on land in which they have a present right of possession are farmers.
Plantation Christmas trees are Christmas trees that are exempt from the timber excise tax under RCW 84.33.170. This requires that the Christmas trees be grown on land prepared by intensive cultivation and tilling, such as irrigating, plowing, or turning over the soil, and on which all unwanted plant growth is controlled continuously for the exclusive purpose of raising Christmas trees.
Wholesale sales of plantation Christmas trees by farmers are exempt from B&O tax, provided that the farmer receives an appropriate exemption certificate or permit from the buyer documenting the wholesale nature of the sale.
Retail sales of plantation Christmas trees by farmers are subject to the retailing B&O and retail sales tax.
Farmers growing or producing plantation Christmas trees may purchase seeds, seedlings, fertilizer, and spray materials at wholesale; as long as the farmer provides the seller with an appropriate exemption certificate.
Other Christmas tree operations.
Persons who either directly or by contracting with others for the necessary labor or mechanical services fell, cut, or take Christmas trees other than plantation Christmas trees are extractors. See WAC 458-20-13501 (Timber harvest operations).
References: RCW 82.04.213, RCW 82.04.035 & RCW 82.04.100.
A cold storage warehouse is a storage warehouse used to store fresh and/or frozen perishable fruits or vegetables, meat, seafood, dairy products, or fowl at a desired temperature to maintain the quality of the product. It does not include providing freezer space or frozen food lockers.
The gross income from operating a warehouse includes all income from the storing, handling, sorting, weighing, measuring, and loading or unloading of items for storage in a cold storage warehouse. Persons operating a cold storage warehouse are subject to B&O tax under the warehousing classification.
References: WAC 458-20-182
Feeding for hire:
Income received by a feedlot for feeding cattle owned by others is exempt from B&O tax under RCW 82.04.330 if the cattle are held by the feedlot for at least sixty days while the cattle are prepared for market. If the feedlot raises the cattle for less than sixty days, the income received for feeding the cattle is subject to B&O tax under the service and other activities classification.
Cattle owned by feedlot:
A feedlot that fattens its own cattle for at least sixty days before selling them at wholesale will be treated as a farmer (not subject to B&O tax on its wholesale sales of cattle). If a feedlot owns the cattle for less than sixty days, the sales are subject to the wholesaling classification of the B&O tax.
References: WAC 458-20-210
Hay Compressing:
Compressing hay is the process of placing bales of hay into a compressor. No foreign substances or materials are added to the pure hay. Hydraulic presses then compress the bales. No physical change involving grinding or cubing occurs. The bale is merely compressed into a more convenient size for shipping.
Hay Cubing:
Cubing hay involves the addition and/or subtraction of moisture, and an extensive amount of processing which results in significant changes in form, demand, and value. Cubing hay is excluded from the definition of "to manufacture."
Income received from compressing or cubing hay for hire is subject to the service and other activities B&O tax classification.
References: RCW 82.04.120
The transportation by motor vehicle of agricultural products
or other property for others is subject to either public utility tax or B&O tax.
Motor/Urban Transportation:
If any of the transportation occurs on public roads, the income is taxable under either the motor or urban transportation classification of the public utility tax.
B&O Tax:
If the transportation occurs only on private land, the income is subject to the service and other activities B&O tax classification.
Please also see the exemption for Hauling by Related Parties.
References: WAC 458-20-180
Please see our Special Notice: Recreational and Medical Marijuana – Repeal and Clarification of Excise Tax Deductions, Exemptions, and Preferential Rates for all tax deductions, exemptions, and preferential rates that do not apply on the production, processing, and sale of marijuana.
Marijuana Producers are Not Farmers and Marijuana is Not an Agricultural Product:
Marijuana, useable marijuana, and marijuana-infused products, including marijuana concentrates, are excluded from the definition of an "agricultural product" under RCW 82.04.213. Since these products are not defined as agricultural products, marijuana producers are not farmers as defined in that statute.
Marijuana producers and business selling goods and services to marijuana businesses do not qualify for the following tax deductions and exemptions:
B&O Tax Deductions and Exemptions:
Businesses must pay B&O tax on the gross income received from the sale of these goods and services when sold to marijuana producers. When performing these activities for marijuana producers, these activities may be considered a retail sale subject to retail sales tax.
Retail Sales Tax and Use Tax Exemptions:
Marijuana producers must pay retail sales tax or use tax on their purchases of these goods and services. Marijuana producers may not use a Farmer's Certificate for Wholesale Purchases and Sales Tax Exemptions or reseller permit to purchase these goods and services without paying sales tax.
Motor Vehicle Sales and Lease Tax Exemption:
Marijuana producers must pay retail sales tax plus this additional 0.3% motor vehicle sales and lease tax on all purchases and leases of motor vehicles. While sales of farm tractors and farm vehicles are exempt from the additional 0.3% motor vehicle sales and lease tax, marijuana producers do not qualify for this exemption. RCW 82.08.020(4).
Public Utility Tax (PUT) Deduction and Exemption:
Businesses must pay PUT on the gross income received from providing these services to marijuana producers.
Leasehold Excise Tax (LET) Credit on Product Leases:
Property used in the production of marijuana does not qualify for the LET credit on a product lease as this property is excluded from the definition of a "product lease." RCW 82.29A.120 and RCW 82.29A.020(3).
Sales of mushrooms and other forest products (plants, moss, branches, etc.)
Persons who sell mushrooms and other forest products are not considered farmers for this type of income. If your income from this activity is $12,000 (or more) or you make retail sales of these items, you are required to be registered with the Department.
Income from wholesale sales of mushrooms and other forest products is subject to B&O tax under the wholesaling classification. Sellers must obtain a copy of an approved exemption certificate.
Income from sales to consumers of mushrooms and other forest products is subject to B&O tax under the retailing classification. Sellers must collect retail sales tax on sales unless specifically exempt.
References: Special Notice on Harvested Mushrooms and other Forest Products.
A "nurseryman" is a person who grows, propagates, or produces for sale upon the person's own lands or upon land in which the person has a present right of possession, any flowers, trees, shrubs, or vines.
Wholesale sales: Nurserymen are exempt from B&O tax on income from wholesale sales of flowers, trees, shrubs, and vines.
Sales to Nurseries: Sales of seeds, fertilizers, and spray materials to nurseries for use in producing for sale flowers, trees, shrubs, or vines are wholesale sales.
Retail sales: Nurserymen are subject to the retailing B&O tax classification on income from sales to consumers, and must collect retail sales tax from buyers on all retail sales of flowers, trees, shrubs, and vines.
References: RCW 82.04.330 and WAC 458-20-158
Sales of agricultural products to consumers at public markets or roadside stands are retail sales. Farmers that make these types of sales are required to register with the Department and obtain a tax registration number.
Food sales: Agricultural products sold as food or food ingredients are exempt from sales tax, but farmers making these sales are subject to the retailing B&O tax classification.
Non-food sales: Farmers that sell agricultural products that are not considered food or food ingredients are subject to the retailing B&O tax classification and must collect retail sales tax from the buyer, unless specifically exempt by law.
References: WAC 458-20-101, WAC 458-20-210 & WAC 458-20-244
Many seed companies contract with farmer-growers to raise seed. These companies provide the seed, and in turn agree to purchase the crop if it meets specified standards. These contracts will often provide that ownership of the crop is retained by the seed company, while the risk of crop loss is borne by the farmer-grower. However, the farmer-grower is obligated to pay for the seed whether or not the crop meets the specified standard.
Wholesaling B&O: The transfer of possession of the seed to the farmer-grower is a sale. There is a transfer of ownership or possession for a valuable consideration. These sales transactions are sales for resale, and subject to the wholesaling B&O tax classification.
Purchases: Fertilizer and spray materials may be purchased by the farmer-grower with a reseller permit or a Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions, without payment of sales tax. The companies that provide the seeds are not farmers, therefore, they cannot purchase fertilizer and spray materials without paying sales tax.
Reference: WAC 458-20-210
The term "agricultural products" includes products of "aquaculture" and animals that are "cultured aquatic products." Aquaculture means the process of growing, farming, or cultivating private sector cultured aquatic products in marine or freshwaters and includes management by an "aquatic farmer." An aquatic farmer is a private sector person who commercially farms and manages the cultivating of private sector cultured aquatic products on the person's own land or on land in which the person has a present right of possession.
Wholesale sales: Sales of aquatic products by farmers for resale are not subject to the B&O tax. Sales of Feed to aquatic farmers for use in the cultivating or raising of fish for sale are wholesale sales; Aquatic farmers must provide their vendor with either a reseller permit or a Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions to document the wholesale purchases of these items.
Retail sales: Sales of aquatic products by farmers to consumers are subject to B&O tax under the retailing classification and retail sales tax must be collected from the buyer, unless specifically exempt by law.
References: RCW 15.85.020, RCW 82.04.050, RCW 82.04.060, RCW 82.04.213, RCW 82.04.330, & RCW 82.08.0294
Short rotation hardwoods are trees, such as but not limited to, hybrid cottonwoods, cultivated by agricultural methods in growing cycles shorter than 15 years. Persons cultivating short rotation hardwoods are considered farmers.
Wholesale sales: Sales of short rotation hardwoods to others for resale are exempt from the B&O tax.
Purchases: Farmers growing or producing short rotation hardwoods may purchase seeds, seedlings, fertilizer, and spray materials at wholesale. Farmers must provide their vendor with either a reseller permit or a Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions to document the wholesale purchases of these items.
References: RCW 82.04.213 & RCW 84.33.035
Turf grass is an agricultural product. Sales of turf grass by farmers can be either wholesale or retail sales.
Wholesale sales: Sales of turf grass by farmers for resale are not subject to B&O tax.
Purchases: Turf grass farmers may purchase seeds, fertilizer, and spray materials at wholesale. Turf farmers must provide their vendor with either a reseller permit or a Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions to document the wholesale purchases of these items.
Retail sales: Sales of turf grass by farmers at retail (sales to consumers) are subject to the retailing B&O tax classification and retail sales tax must be collected from the buyer.
References: RCW 82.04.213 & RCW 82.04.330
Persons that harvest and process their own fruit are considered farmers for the harvesting portion of their business. They are, therefore, eligible for all of the exemptions provided to qualified farmers as explained in this guide. The processing of the fruit into wine is considered a manufacturing activity and the equipment used directly in this processing is exempt from sales and/or use tax as explained in WAC 458-20-13601. For information on the reporting responsibilities of wineries see the Winery Guide.
The B&O tax contains classifications and preferential rates for certain activities (listed below) of the agricultural community. Farmers who perform these activities should report that income under the appropriate classification. Each classification is followed by the applicable RCW. Chapter 82.04 RCW
Operating a cold storage warehouse. RCW 82.04.280.
B&O tax does not apply to any business of any bona fide agricultural fair, if no part of the net earnings benefits any stockholder or member of the association conducting the agricultural fair. Any amount paid for admission to any exhibit, grandstand, entertainment, or other feature conducted within the fairgrounds by others is subject to B&O tax, except as otherwise provided by law.
References: RCW 82.04.335
B&O tax does not apply to any farmer that sells any agricultural product at wholesale or to any farmer who grows, raises, or produces agricultural products owned by others, such as custom Feed operations. This exemption does not apply to any person selling agricultural products at retail or to any person selling manufactured substances or articles.
References: RCW 82.04.330
B&O tax does not apply to amounts received from buying and selling, at wholesale, wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley. The exemption does not include buying or selling of any manufactured products made from wheat, oats, dry peas, dry beans, lentils, triticale, canola, corn, rye, and barley.
References: RCW 82.04.332
B&O tax does not apply to a person performing custom farming services for a farmer, when the person performing the custom farming services is:
Also, B&O tax does not apply to persons that perform one or any combination of specific farming services for a farmer or a person performing custom farming services when the person performing the service and the farmer or custom farmer receiving the service are related. The specific farming services eligible for the exemption are:
This exemption expires December 31, 2020
For more information please see the special notice titled Custom Services to Farmers – B&O and Public Utility Tax Exemption and RCW 82.04.625.
B&O tax does not apply to any persons who participate in the federal conservation reserve program or its successor administered by the United States Department of Agriculture with respect to land enrolled in that program.
References: RCW 82.04.330
B&O tax does not apply to amounts received by poultry farmers for the sale of hatching eggs or poultry, when the hatching eggs or poultry are for use in the production of poultry or poultry products for sale.
References: RCW 82.04.410
Persons that haul agricultural products, farm machinery, or equipment for a farmer or person performing custom farming services are exempt from public utility tax when the person performing the hauling and the farmer or custom farmer receiving the service are related.
See Custom Farming Services for definitions and further information.
This exemption expires December 31, 2020.
Reference: RCW 82.16.300
A B&O tax deduction is available for amounts derived as interest on loans to bona fide farmers and ranchers, producers or harvesters of aquatic products, or their cooperatives. The lending institution must be owned exclusively by its borrowers or members. The lending institution must be engaged solely in the business of making loans and providing finance-related services to bona fide farmers and ranchers, producers or harvesters of aquatic products, their cooperatives, rural residents for housing, or persons engaged in furnishing farm-related or aquatic-related services to these individuals or entities.
References: RCW 82.04.4294
Washington State does not impose B&O tax on sales of goods that originate in Washington if receipt of the goods occurs outside Washington.
References: WAC 458-20-193
A B&O tax deduction is available for amounts received by any person as income for receiving, washing, sorting, and packing fresh perishable horticultural products, and the material and supplies used therein, when performed for a farmer, either as agent or as independent contractor.
References: RCW 82.04.4287 & ETA 3160
B&O tax does not apply to amounts received by a person engaging within this state in the business of:
References: RCW 82.04.331 & RCW 15.49.011
The following discussion provides tax reporting responsibilities to businesses selling goods to farmers.
Sales or rentals of items, including those listed below, to farmers are subject to B&O tax under the retailing classification. Sellers must collect sales tax unless purchases are specifically exempt by law. (For more information, see sales tax exemptions.)
Sales of the following items to farmers, for the purpose of producing for sale any agricultural product, are subject to B&O tax under the wholesaling classification:
The seller must document wholesale sales by retaining a copy of the buyer's reseller permit or a Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions.
References: WAC 458-20-102 & WAC 458-20-115.
Farming for hire and performing horticultural services for farmers: Persons who engage in farming for hire, or who perform horticultural services for farmers, are generally subject to the service and other activities B&O tax classification on the gross income of these activities. The term "horticultural services" includes, but is not limited to, the following activities:
Persons in the business of farming for hire or performing horticultural services for farmers are considered the consumers of any materials they purchase unless they resell the materials and bill their customer (the farmer) a separate charge for the materials.
Example: ABC Aviation Co. (ABC) is hired by farmers to spray pesticides on their crops. ABC segregates the charge for the pesticides and the charge for the application on its sales invoices. When reporting its tax liability, ABC should report the charge for the pesticide application under the service and other activities B&O tax classification. The charge for the sale of the spray materials is subject to the wholesaling B&O tax, provided ABC obtains a Farmers' Certificate for Wholesale Purchases and Sales Tax Exemption from the farmer. The purchases of pesticides by ABC are for resale and are not subject to retail sales tax, provided that ABC gives the seller a copy of a reseller permit or other appropriate exemption certificate.
If ABC does not segregate their charges (i.e. they charge one lump sum for both the application and the pesticides), then the entire amount received by ABC would be subject to B&O tax under the service and other activities classification. ABC would not charge the farmers sales tax. ABC must pay sales tax when they purchase the pesticides. The entire amount charged by ABC is for horticultural services, and ABC is considered the consumer of the pesticides.
Unlike other types of businesses, farmers are not generally required to register with the Department. For this reason, many farmers may be unaware that they owe use tax when tangible personal property such as machinery and equipment is acquired without paying Washington's retail sales tax.
When a farmer purchases machinery and equipment from a dealer in this state, the farmer must pay sales tax to the dealer, unless the sale is specifically exempt by law. The dealer in turn pays the collected sales tax to the Department. There are many instances, however, where sales tax is not paid to the seller. In these situations, the farmer must remit the sales tax (commonly referred to as "deferred sales tax") or use tax directly to the Department, unless the purchase is specifically exempt by law.
Do I get credit for equipment I use as a trade-in?
Use tax is computed on the amount due after the value of a "like kind" trade-in is subtracted from the purchase price.
How will the Department of Revenue know if I don't pay the tax?
Department staff actively investigates and pursues businesses and individuals to collect unpaid tax, including use tax. Department employees use many resources to discover unpaid use tax. These resources include:
How can I prove that sales or use tax has been paid?
Your invoice proves if sales tax was paid. By law, purchase documents such as sales receipts or invoices must separately state the sales tax from selling price. (See WAC 458-20-107) To prove you have paid use tax, keep the documentation (e.g., Consumer Use Tax Return or excise tax return) for all items on which you've paid the tax.
A farmer normally engaged in both consuming and reselling certain types of tangible personal property, and not able to determine at the time of purchase whether the property purchased will be consumed or resold, must purchase according to the general nature of his business. If the farmer generally consumes more than fifty percent of the purchase in question, the farmer should not give an exemption certificate for any part of the purchase. If the farmer generally resells more than fifty percent of the purchase, the farmer may provide the seller with an exemption certificate.
If a farmer makes a purchase for dual purposes and does not give an exemption certificate for any of the purchase, then resells some of the articles purchased, the farmer may claim a "taxable amount for tax paid at source" deduction. Refer to WAC 458-20-102 for additional information regarding purchases for dual purposes and the "taxable amount for tax paid at source" deduction.
If the farmer gives an exemption certificate for all purchases and ends up consuming some of the articles purchased, the farmer is liable for deferred sales tax and must remit the tax directly to the Department. Please refer to WAC 458-20-102 for more information regarding deferred sales tax.
References: RCW 82.08.130, RCW 82.08.880, RCW 82.12.880, WAC 458-20-178, and the Farmers and Use Tax Brochure (pdf)
When making tax-exempt purchases, buyers must provide an appropriate exemption certificate, properly completed, to the seller. The seller is required to keep the certificate on file for a period of five years. For more information on documenting sales tax exemptions please see the Department's Retail Sales Tax Exemption Documentation Matrix.
Retail sales tax does not apply to labor and services charges for the construction, repair, decoration, or improvement of new or existing structures used as agricultural employee housing. Retail sales tax does not apply to sales of tangible personal property that becomes part of the structures during the construction, repair, decoration, or improvement of the structures.
In addition, use tax does not apply to the use of tangible personal property that becomes a component of buildings or other structures used as agricultural employee housing.
These exemptions require that the structures are used to house "agricultural employees" (as defined by RCW 19.30.010) for at least five consecutive years from the date approved for occupancy. Agricultural employee housing for year-round agricultural employees must meet the state building code (chapter 19.27 RCW) for single-family or multi-family dwellings.
These exemptions do not apply to housing built for the occupancy of an agricultural employer (as defined by RCW 19.30.10), family members of an agricultural employer, or persons owning stock or shares in a farm partnership or corporation business.
References: RCW 82.08.02745, RCW 82.12.02685, and WAC 458-20-262
Retail sales tax and use tax exemptions are available to qualified farmers for the purchase or use of certain equipment (listed below). The exemptions are also available for materials, labor, and services for the construction of hay sheds for qualified farmers.
Exempt Machinery, Equipment, and Structures for Qualified Farmers:
The specific items that qualify for the exemption are limited to the following:
* A bale handler is equipment specifically designed to load, stack, retrieve, and/or transport bales, such as hay trailers, telehandlers, and bale spears. The exemption does not include a tractor that is less than 250 engine horsepower even if exempt components are attached. The exemption includes kits necessary to attach exempt equipment to nonexempt equipment, when the kits and exempt equipment are purchased together.
Qualified Farmer:
For this exemption "qualified farmer" means a farmer who has more than fifty percent (50%) of his or her tillable acres in cereal grains and/or field and turf grass grown for seed in qualified counties. Cereal grains include wheat, oats, corn, barley, rye, spelt, and triticale. Tillable acres include those that are fallow, but exclude acres in the Conservation Reserve Program. (RCW 82.04.213)
Qualified counties are those where cereal grain production exceeds fifteen thousand (15,000) acres. Qualified counties include:
For More Information:
Field-burning regulations: contact the Department of Ecology, Air Quality Program at (360) 407-7528.
Purchases made on or after January 1, 2011 do not qualify for this exemption.
References: RCW 82.08.841 & RCW 82.12.841
Retail sales or use tax does not apply to anaerobic digesters when purchased or used by eligible persons. These taxes also do not apply to services rendered installing, constructing, repairing, cleaning, altering, or improving an anaerobic digester; nor to the sale or use of tangible personal property that becomes a component of the anaerobic digester. The anaerobic digester must be used primarily to treat livestock manure.
Effective July 24, 2015; the retail sales tax exemption is available only when the buyer provides the seller with a completed Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions.
References: RCW 82.08.900 & RCW 82.12.900
Certain animal pharmaceuticals are exempt from retail sales and use taxes when sold to, or used by, farmers or veterinarians. To qualify for the exemption, the animal pharmaceutical must be administered to an animal that is raised by a farmer for the purpose of producing an agricultural product for sale. Also, the animal pharmaceutical must be approved by the United States Department of Agriculture (USDA) or the United States Food and Drug Administration (FDA).
References: RCW 82.08.880, RCW 82.12.880 & WAC 458-20-210
Retail sales and use taxes do not apply to tangible personal property, including household goods, which have been used in conducting a farm activity, if the property was purchased from a farmer at an auction sale held or conducted by an auctioneer on a farm.
References: RCW 82.08.0257 & RCW 82.12.0258
Cattle and milk cows used on a farm are exempt from retail sales and use taxes.
References: RCW 82.08.0259 & RCW 82.12.0261
Retail sales and use tax does not apply to bedding materials used by farmers to accumulate and facilitate the removal of chicken manure. To qualify for the exemption, the farmer must be raising chickens that are sold as agricultural products.
"Bedding materials" are wood shavings, straw, sawdust, shredded paper, and other similar materials.
References: RCW 82.08.920 & RCW 82.12.920
Qualifying fuel is exempt from sales and use taxes when used for producing agricultural products by farmers and persons providing horticultural services for farmers ("farm fuel users").
Qualifying Fuels
Exempt Uses of Fuel
The exemption applies to fuel used to produce agricultural products and provide horticultural services to farmers. Use of fuel on roadways does not qualify for this exemption.
To receive the exemption, a farm fuel user must give the seller a completed Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions.
Taxable uses of fuel
The exemption does not apply to uses other than producing agricultural products or providing horticultural services. Also, the exemption does not apply to any use of the fuel by someone other than a farm fuel user.
Examples of taxable use:
If you paid the "special fuel tax" on your purchase of diesel or biodiesel fuel within the last 13 months and used the fuel for non-highway purposes, you may be eligible for a refund of the special fuel tax. For more information and to submit a request for a refund, go to the Department of Licensing's Fuel Tax Section.
Include a completed Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions with your fuel tax refund request to avoid having use tax deducted from your refund.
Note: The use tax exemption applies only on diesel and aircraft fuel purchases made on or after March 6, 2006, and biodiesel fuel purchases made on or after May 11, 2007. Fuel purchases made prior to these dates will have the use tax deducted from fuel tax refunds.
References: RCW 82.08.865 & RCW 82.12.865
Feed to be consumed by livestock at a public livestock market is exempt from retail sales and use taxes.
References: RCW 82.08.0296 & RCW 82.12.0296
Food products for human consumption are exempt from retail sales and use taxes. This exemption includes livestock sold and/or used for human consumption.
References: RCW 82.08.0293, RCW 82.12.0293, & WAC 458-20-244
Retail sales and use taxes do not apply to materials and supplies directly used in the packing of fresh, perishable horticultural products by any person who is entitled to a B&O tax deduction under RCW 82.04.4287 either as an agent or independent contractor.
References: RCW 82.08.0311 & RCW 82.12.0311
The High Unemployment County Deferral/Exemption Program grants a waiver of sales/use tax on pre-approved construction of manufacturing facilities and on purchases of qualified machinery and equipment for new and expanding businesses in certain geographical areas.
Retail sales and use taxes do not apply to the lease or use of irrigation equipment if:
References: RCW 82.08.0288 & RCW 82.12.0283
The sale or use of livestock for breeding purposes where the animals are registered in a nationally recognized breed association is exempt from retail sales and use taxes.
References: RCW 82.08.0259 & RCW 82.12.0261
Machinery and equipment used directly in a manufacturing operation by a manufacturer or processor for hire is exempt from sales or use tax provided that all requirements for the exemption are met. This exemption is commonly referred to as the M&E exemption. Farmers who use agricultural products that they have grown, raised, or produced as ingredients in a manufacturing process may be entitled to the M&E exemption on the acquisition of machinery and equipment used directly in their manufacturing operation.
References: RCW 82.08.02565, RCW 82.12.02565 & WAC 458-20-13601
The retail sales tax does not apply to sales to nonresidents of this state for use outside of this state of:
To qualify for the exemption, the machinery, implements, and parts must be transported immediately outside the state.
References: RCW 82.08.0268 & WAC 458-20-239
Pollen is exempt from retail sales and use taxes.
References: RCW 82.08.0277 & RCW 82.12.0273
Retail sales or use tax does not apply to poultry used in the production for sale of poultry or poultry products.
References: RCW 82.08.0267 & RCW 82.12.0262
Retail sales or use tax does not apply to propane or natural gas used to heat structures housing chickens. The propane or natural gas must be used exclusively to heat the structures. The structures must be used exclusively to house chickens that are sold as agricultural products.
"Structures" are barns, sheds, and other similar buildings in which chickens are housed.
References: RCW 82.08.910 & RCW 82.12.910
A sales and/or use tax exemption is available to eligible farmers for purchases of replacement parts for qualified farm machinery and equipment.
The exemption applies to charges for:
A replacement part does not include paint, fuel, oil, grease, hydraulic fluids, anti-freeze, and similar items exceptwhen the seller incorporates these items when installing exempt replacement parts or making repairs to qualifying farm machinery and equipment.
If exempt installation or repair services are provided in a single transaction that also involves the provision of nonexempt services, the exemptions apply to the exempt services as long as the charge for the exempt services are separately itemized and does not exceed the seller's usual and customary charge for such services. The exemptions do notapply if the seller makes a single non-itemized charge for all of the services.
The separate charge for qualifying parts and labor cannot exceed the seller's usual and customary charge for such services. A seller that does not separately itemize the charges is responsible for collecting and remitting sales tax on the entire charge and will be held personally responsible for any uncollected sales tax due on such a transaction.
In order to obtain the exemption an eligible farmer must provide their vendor with a completed Farmers' Certificate for Wholesale Purchases and Sale Tax Exemptions.
In order to be eligible for this exemption:
a) A Farmer must have gross sales or harvested value of agricultural products grown, raised, or produced of least ten thousand dollars for the immediately preceding tax year; or
b) A farmer must have agricultural products that had an estimated value of at least ten thousand dollars for the immediately preceding tax year, if the person did not sell or harvest an agricultural product during that year; or
c) A Farmer who has merely changed identity or the form of ownership of an entity that was an eligible farmer, where there was no change in beneficial ownership, and the combined gross sales, harvested value, or estimated value of agricultural products by both entities met the requirements of above for the immediately preceding tax year;
d) A farmer who does not meet the definition of "eligible farmer" as defined above, and who did not engage in farming for the entire immediately preceding tax year, because the farmer is either new to farming or newly returned to farming.
a) A Farmer must have gross sales or harvested value of agricultural products grown, raised, or produced of least ten thousand dollars for the immediately preceding tax year; or
b) A farmer must have agricultural products that had an estimated value of at least ten thousand dollars for the immediately preceding tax year, if the person did not sell or harvest an agricultural product during that year; or
c) A Farmer who has merely changed identity or the form of ownership of an entity that was an eligible farmer, where there was no change in beneficial ownership, and the combined gross sales, harvested value, or estimated value of agricultural products by both entities met the requirements of above for the immediately preceding tax year;
d) A farmer who does not meet the definition of "eligible farmer" as defined above, and who did not engage in farming for the entire immediately preceding tax year, because the farmer is either new to farming or newly returned to farming.
For more information please refer to RCW 82.08.855
Qualifying farm machinery and equipment:
Qualifying machinery and equipment includes farm tractors and other farm implements, and means machinery and equipment used primarily by an eligible farmer for growing, raising, or producing agricultural products.
A "farm tractor" is a motor vehicle that is designed and used primarily as a farm implement for drawing plows, mowing machines, and other farm implements of husbandry. (RCW 46.04.180)
"Farm vehicles" are vehicles used primarily in agricultural pursuits on farms for the purpose of transporting machinery, equipment, implements, farm products, supplies and or farm labor and are incidentally operated on or moved along public highways for the purpose of going from one farm to another. (RCW 46.04.181)
Example: Sales tax does not apply to replacement parts for motor vehicles licensed with the Department of Licensing specifically for "farm use," "farm exempt," or "farm combination," including farm tractors and farm implements, unless it is specifically excluded from the definition of farm machinery and equipment (as discussed below).
A "farm implement" is machinery or equipment that is manufactured, designed, or reconstructed for agricultural purposes and used primarily by an eligible farmer to grow, raise, or produce agricultural products, but does not include lawn tractors and all-terrain vehicles.
For the purposes of these exemptions, qualifying farm machinery and equipment does not include:
The purchase or use of the following items and services remain subject to retail sales or use tax, unless some other exemption applies:
References: Special Notice on Replacement Parts & RCW 82.08.855
Semen for use in the artificial insemination of livestock is exempt from retail sales and use taxes.
References: RCW 82.08.0272 & RCW 82.12.0267
Wholesalers or third-party warehousers who own or operate warehouses or grain elevators and retailers who own or operate distribution centers, and who have paid sales or use tax on:
A person claiming an exemption from state tax in the form of a remittance under this section must pay the sales tax. The buyer may then apply to the Department for a refund of all or part of the tax paid.
References: RCW 82.08.820


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Joe from Lewiston, ME asks.
How can I stop continuous buffering when watching YouTube videos?
Buffering is no fun for anyone, so you are not alone Joe. Videos that continually stop and start on YouTube are a frequent source of headaches for many internet users. However, there are definitely some things you can do to help ease this problem and ensure that your online video viewing experience is as good as it can be. Try some of the following ideas.
1. Faster internet connections – Generally speaking, a faster internet connection will buffer streaming video a faster than a slower connection. So, if your internet service provider offers a quicker connection than the one you have, you will likely experience less buffering by upgrading to a faster speed.
2. Pause and play – A common trick employed by seasoned YouTube viewers is the 'pause and play' trick. As soon as the video starts to play, click the play button again to pause it. You will then see a faint red bar slowly start to crawl from left to right as your computer buffers the video for you. When it reaches the end on the right hand side, click play again for an uninterrupted view of the video.
3. Off peak times – Certain times of the day are better than others for watching videos online. Peak times, when everyone else is on the internet, is a bad time. More users invariably leads to more buffering so if you have the choice, mid-mornings and mid-afternoons are usually a good time to maximize your chances of getting the best connection you can.
4. Speedbit Video Accelerator – Some people have a lot of luck with a video accelerator program like Speedbit's Video Accelerator. It installs a program in your browser that is designed to help eliminate buffering on video sites like YouTube, DailyMotion, Facebook, CNN and more. The free version will be enough for most people, but if you want to accelerate HD video, you will need to pay for the premium version.
5. Quality settings – Many YouTube videos offer you a choice of resolution options for the video you are watching. The higher the resolution, the better quality the video is, but the longer it will take to stream. By lowering these settings you can stream the video quicker and endure less buffering. Simply look for the resolution number on the far right hand side of the player and click it to see what other options are available to you for viewing this video.
6. Lighten the load – Try to limit the stress on your network connection by limiting the activities that are being performed while you are trying to stream video. For instance, if you are streaming Netflix in the living room, while downloading a large file, and have some online games opened in some other tabs, the chances of you successfully streaming your YouTube video are somewhat diminished. Keep it simple.
Sometimes one of these tricks will be enough to reduce buffering on YouTube, but at other times you may need to combine two or more of them for the best results. Why not test them out by visiting the Worldstart YouTube channel?
You can learn more about improving your YouTube viewing experience here.
~Jonathan Wylie
Tags: youtube

subset: commoncrawl


text:
Report a LOST or FOUND pet!
Have you lost your pet? Or have you found somebody's missing pet? Email us about your pet, and we'll post it to Pet Central!
Please give us as much information as you can about the missing pet. If you have a picture, please include it. Let us know if this is a LOST or FOUND pet, and be sure to give us your name, and a phone number and/or email where we can reach you!
Also, send us a recent photo if you have one!
Some helpful things to tell us:
Pet's name if known:
(Is it a dog, cat, bird, etc.)
Is there a collar/tag/microchip? What color is the collar?
Height, weight, age if known.
Male or Female? Spayed or Neutered?
When and where the animal was last seen, or when/where you found it.
Email firstname.lastname@example.com with subject LOST/FOUND PET


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Charlize Theron
After appearing in The Devil's Advocate, Reindeer Games, The Cider House Rules and Sweet November, Charlize Theron starred in the stylish remake The Italian Job and struck Oscar gold with her gritty performance as a serial killer in Monster. Theron appeared in the 2008 drama Sleepwalking and Hancock. She followed up with 2009's The Road and also lent her voice to Astro Boy.
After a relatively quiet 2010 and 2011 in terms of releases, Charlize came back to star in Young Adult, written by Diablo Cody and directed by Jason Reitman (whose last collabo was Juno). In 2012, she's also starred as the evil (and hot) Queen Ravenna in the Snow White and the Huntsman and as the ever-lurking Meredith Vickers in Ridley Scott's Prometheus.
After a relatively quiet 2010 and 2011 in terms of releases, Charlize came back to star in Young Adult, written by Diablo Cody and directed by Jason Reitman (whose last collabo was Juno). In 2012, she's also starred as the evil (and hot) Queen Ravenna in the Snow White and the Huntsman and as the ever-lurking Meredith Vickers in Ridley Scott's Prometheus.
AppealEverything about Charlize Theron is sexy, from her amazing green eyes to her statuesque 5'10" body.
However, her sex appeal has a lot to do with her feminine grace and class, which she has in spades. She always carries herself like a lady, and has never been caught partying it up in the L.A. or New York club scene. Whether she's on the red carpet, in an interview or accepting an award, Charlize Theron always acts like a real woman.
SuccessCharlize Theron was barely beaten out by Elizabeth Berkley for the lead role in Showgirls, which probably salvaged her chances of having a career. But many soon took notice of Charlize Theron after her sexy role in 2 Days in the Valley, and it was all uphill from then on.
After small roles in The Devil's Advocate and The Astronaut's Wife, she appeared in the 1999 Oscar-winning film, The Cider House Rules, which gave her more street cred among critics. Although Reindeer Games, The Legend of Bagger Vance and Sweet November all flopped, audiences were still willing to give her another chance.
She was in the 2003 remake of The Italian Job, in which she starred alongside Edward Norton and Mark Wahlberg. Charlize Theron proved that she's more than a beautiful face when she took home the Best Actress Golden Globe (in a Drama) and Oscar for her portrayal of real-life man-killer Aileen Wuornos in the 2003 biopic Monster. Not only was she impeccable in the role, she was literally unrecognizable.
In 2004, Charlize Theron had roles in The Life and Death of Peter Sellers and Head In The Clouds, which were both met with mixed reviews. However, she received a Best Actress Golden Globe nomination for her lead performance in the drama North Country the following year, while also performing in the film Aeon that same year.
Charlize Theron was out of the limelight for a year, but in '06, Maxim magazine named her No. 25 in its annual Hot 100 issue. In 2007, she appeared in In The Valley Of Elah and Battle in Seattle, and in October of that year, Esquire magazine named Charlize Theron The Sexiest Woman Alive.
2008 had Charlize Theron in some big-name movies including Sleepwalking with Dennis Hopper and Woody Harrelson, as well as Hancock.
She appeared briefly at the beginning of the harrowing 2009 film The Road, but returned for a feature role in some funnier (but, truth be told, kind of dark) fare with Young Adult. With Snow White and the Huntsman and Prometheus successfully under wraps Charlize can look forward to appearing in the rebirth of Mad Max along side Tom Hardy in Mad Max: Fury Road.
Charlize Theron BiographyCharlize Theron was born in Benoni, South Africa, on August 7, 1975. Her father Charles worked on the family's road construction business, which mother Gerda took over after Charles' death in 1991. Charlize Theron experienced tragedy early on in her life when her mother shot her father in self-defense after he threatened to kill her and Charlize while in a drunken state.
Since the farm they lived on had no means of entertainment (no television or movies), Charlize Theron used her passion for dancing (specifically ballet) and imagination to stay entertained. After dancing in Johannesburg, she started modeling in Milan, Italy by the time she was 16.
charlize theron works as modelBut modeling was not fulfilling enough for Charlize Theron, who wanted to return to her original passion -- dance -- after only a year as a model. While modeling gave her the opportunity to travel, she decided to stay in New York after a modeling shoot in order to study ballet at the Joffrey Ballet School in the Big Apple.
Unfortunately, Charlize Theron suffered a knee injury that ended her ballet career. Jobless and broke, she headed for the West Coast with her mother's support. In 1994, her luck changed when she made a scene at a Los Angeles bank after a teller refused to cash her check and a talent scout noticed her.
charlize theron in the devil's advocateJohn Crosby (who also discovered model-turned-actress Rene Russo) encouraged Charlize Theron to try her hand at acting. It didn't take much convincing, since she was currently unemployed. With no money to pay for a coach to perfect her English accent, Charlize Theron set out to lose her South African accent (her mother tongue is Afrikaans) by singing along to popular music and watching American television shows.
Unfortunately for us -- but fortunately for her career -- Charlize Theron was not cast as the lead stripper in the disastrous movie Showgirls. But she finally landed her first "real" role, as Helga Svelgen in 1996's 2 Days in The Valley. She also appeared in 1996's That Thing You Do!, directed by Tom Hanks, and still voices her appreciation to Tom Hanks for giving her that break. Charlize Theron then appeared in 1997's Trial and Error costarring Michael Richards, and had a supporting role in The Devil's Advocate starring Keanu Reeves and Al Pacino.
charlize theron in cider house rulesAfter a role in Woody Allen's Celebrity as a supermodel, the long-legged beauty starred in the Disney film Mighty Joe Young (both in 1998). 1999 was a big year for Charlize Theron, with a string of heftier roles; she costarred with Johnny Depp in The Astronaut's Wife and had a supporting role in the Academy Award-winning film, The Cider House Rules. She even found time to pose for Playboy's May 1999 issue.
Reindeer Games with Ben Affleck was next, followed by The Yards and Men of Honor (all in 2000). She was also seen in the golf flick The Legend of Bagger Vance, with Matt Damon and Will Smith.
charlize theron's italian jobIn 2001, Charlize Theron reunited with Keanu Reeves for the schmaltzy Sweet November (she apparently turned down the lead female role in Pearl Harbor for the role), and had a small part as a madam in 15 Minutes. After a role in Woody Allen's The Curse of the Jade Scorpion (2001) and the thriller Trapped (2002), Charlize Theron showed off her driving skills in the summer 2003 hit The Italian Job, with Mark Wahlberg and Edward Norton.
charlize theron wins oscar for monster and makes top 99With a Best Actress Golden Globe, Screen Actors Guild and Oscar for her role in the biopic Monster (portraying serial killer Aileen Wuornos in 2003) in which she was forced to flex her acting muscles and completely alter her appearance, Charlize Theron is clearly one of the most talented and beautiful actresses of her generation... what else would you expect from AskMen.com's Most Desirable Woman in 2003's Top 99 list?
In 2004, Charlize Theron added Head in the Clouds (costarring Penelope Cruz) and the HBO movie The Life and Death of Peter Sellers to her resume. She also starred as the title role in Aeon Flux and in Class Action, both of which were released in 2005.
charlize theron makes askmen.com's top 99After a brief hiatus, Charlize Theron had roles in two flicks in 2007: In The Valley Of Elah and Battle in Seattle. She also received huge recognition for something beyond Charlize Theron's control... her stunning beauty. In October 2007, Esquire magazine named her The Sexiest Woman Alive in its annual issue. She also ranked No. 24 on AskMen.com's Top 99 Most Desirable Womenof 2007.
Charlize Theron stars in Young Adult, Snow White and PrometheusCharlize had a few quiet years in 2009 and 2010, but in 2011 she returned in the dark comedy Young Adult. In 2012 she starred in a pair of roles highlighting her ability to be simultaneously intimidating and oh so attractive. She was the evil Queen Ravenna in Snow White and the Huntsman and as the cunning representative of the Weyland Corporation in Ridley Scott's Alien prequel, Prometheus.
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Volume 36, Number 6, April 14-27, 2014
Texas Woman's University is using the latest technology to prepare new teachers for the classroom.
TeachLivE™, an interactive computer-simulated classroom developed at the University of Central Florida, allows teacher candidates to practice their skills on "virtual" children rather than actual students.
TWU is the only university in Texas – and one of only 40 universities in the nation – to implement a TeachLivE™ lab. The lab, housed in the TWU Department of Education, resembles a classroom without desks. The desks appear on a screen on the front wall of the room. Seated at the desks are five "students" that actually are avatars controlled by real trainers and made to ask and answer questions, sit quietly or misbehave. Each "student" has a name and his or her own personality.
"This technology mirrors what teachers see in the classroom with their students," said Dr. Heather Haynes-Smith, TWU assistant professor of teacher education. "Many times, early teaching experiences leave teachers feeling frustrated and unprepared. These students (who use the lab) will be ready to go into the classroom."
Maria Peterson, a TWU doctoral candidate in teacher education and TeachLivE™ research coordinator for the university, has received positive feedback from students who have used the simulator.
"They loved being in the lab," she said. "They'd go home and think about what they could have done differently, and they wanted to try again. Their confidence levels increased many times over."
TWU is using the TeachLivE™ lab for more than teacher education, according to Dr. Haynes-Smith. She and Dr. Sandra Westmoreland, TWU assistant professor of biology, were awarded a subgrant from UCF's nationally funded project to study professional development for practicing teachers. TWU has partnered with the Fort Worth Independent School District to work with ninth-grade biology teachers in the lab.
Though TWU is applying the technology to multiple areas, the university's primary focus is on integrating TeachLivE™ into its pre-service educator preparation program. Dr. Haynes-Smith said the goal of the program is to improve the quality of pre-service experiential learning opportunities to prepare TWU students for positions in rural and urban school districts.
"We believe that use of this technology in teacher education programs could better equip educators for teaching in the inclusive classroom, supporting diverse groups of students – including English language learners and students with learning disabilities," Dr. Haynes-Smith said. "This could improve teacher retention and success in rural and urban schools."
*** *** ***
Texas Woman's University honored faculty, staff and students in a celebration of excellence during Honors Convocation on Thursday, April 10.
TWU faculty receiving recognition were:
• Dr. Don E. Edwards, professor and chair of the Department of Mathematics and Computer Science — the Humphries Award;
• Dr. Jacob M. Blosser, associate professor of history; and Dr. Judi Moreillon, assistant professor of library science — the Mary Mason Lyon Award;
• Dr. Ellina Grigorieva, professor of mathematics — Distinction in Scholarship;
• Dr. Jack T. Gill, professor of chemistry — Distinction in Service;
• Dr. Sarah McMahan, assistant professor of teacher education — Distinction in Teaching;
• Dr. Molly Russ, assistant professor of management — Distinction in Distance Education.
TWU staff members receiving recognition were:
• Karrie Fletcher, assistant director of Fitness and Recreation — TWU Award of Excellence; and
• Janelle Davis, academic adviser in the Department of Kinesiology; and Judy Franz, coordinator of education field experiences in the College of Professional Education — Outstanding Achievement Awards.
Student excellence also was recognized during the ceremony.
The Pauline Bishop Leman Memorial Award for outstanding artistic achievement was presented to Erin Bailey, a master of fine arts candidate in dance, from Columbia, S.C.
Recipients of the Graduate Council Awards for Exceptional Original Scholarship were:
• Elizabeth Enochs, doctoral student in library science, from Fort Worth.
• Hannah Mills, doctoral candidate in early childhood development and education, from northeastern Wyoming.
Outstanding Senior Award recipients were recognized during Honors Convocation. Their awards were presented at the TWU Accolades Luncheon on Friday, April 11. These award recipients were:
• Wen (Wendy) Yu Chong, a biology major from Houston;
• Bailey Vrazel, a kinesiology and pre-physical therapy major from Danbury; and
• Emma C. Zemler, a double major in mathematics and computer science at TWU and enrolled in the TWU/University of North Texas dual degree program in math and engineering, majoring in electrical engineering at UNT. Ms. Zemler is from Corinth.
*** *** ***
Three Texas Woman's University faculty members recently were named recipients of the G. Ann Uhlir Fellowship in Higher Education Administration.
The fellowship, named for the founding dean of the TWU College of Health Sciences, provides $1,000 to beginning administrators, faculty or students interested in administration and help them develop the leadership, management and interpersonal skills needed to be a highly qualified and successful academic administrator.
Dr. Claire Sahlin, department chair and professor of women's studies, will use the funds to participate in the American Council on Education (ACE) Regional Women's Leadership Forum May 21-23 in Houston. The program is designed for mid-level women administrators who have the potential to advance in higher education administration.
Dr. Shannon Scott, associate professor of psychology, will use the funds to participate in the ACE Leadership Academy for Department Chairs. The two-day workshop focuses on the chair not only as a unit leader, but also as an academic leader in service to the institution and its mission.
Dr. Laura Trujillo-Jenks, assistant professor of educational administration, will use the $1,000 to participate in the Disney Institute on Leadership Excellence one-day training session. The program is designed for those interested in achieving leadership excellence through a personal journey that explores values alignment, communication strategies and sustainment tools.
*** *** ***
Newsbriefs (submission information)
All TWU campuses will close at noon Friday, April 18. Normal campus hours will resume Monday, April 21.
Update on TWU People (submission information)
Marilyn Goff (library, Houston) was the recipient of the 2014 TWU Award for Outstanding Contribution to the TWU Libraries. The award was presented during an April 14 reception in the Joyce Thompson Lecture Hall of the Blagg-Huey Library on the Denton campus.
Dr. Gerald Goodman (health care administration, Houston) and Trisha Wooten, grant administrator, senior workforce development consultant, University of Texas Medical Branch, participated in the poster session on Management Innovation, Workforce Management Section of the American College of Healthcare Executives' 2014 Congress on Healthcare Leadership, held in Chicago in March. Their poster was titled "Return on Investment Analysis for a Work School Program to Meet Market Demand for RNs in Southeast and East Texas".
Dr. Wyona M. Freysteinson (nursing, Houston) was chosen as a scholar for the 2014-15 Nurse Faculty Leadership Academy, a highly selective mentoring program administered by the International Leadership Institute of the Honor Society of Nursing, Sigma Theta Tau. The academy pairs "scholars," or aspiring full-time, non-tenured faculty leaders, with experienced leadership mentors whom NFLA faculty members then support.
Dr. Carmen Cruz and Dr. Denise Lucero-Miller (Counseling Center) presented at the 2014 National Counseling Psychology Conference held March 15 in Atlanta, Ga. They led " A Relational, Feminist, Multicultural Perspective for Doctoral Internship Training," a two-hour continuing education program for psychologists. Dr. Cruz also presented two other programs with colleagues from other universities.
Dr. Mahesh S. Raisinghani (School of Management) has co-authored a chapter titled "The Design of IT Services" accepted for publication in the Encyclopedia of Information Science and Technology, forthcoming 2014.
The Next Two Weeks at TWU: April 14-27, 2014
Mon., Apr. 14
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
Tues., Apr. 15
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
• TWU Concert Choir and TWU Chamber Singers perform Bon Voyage Concert for the Concert Choir's trip to New York. Admission is $5, children ages 12 and younger admitted free. Silent Auction fund-raiser ends at 6:30 p.m. For more information, visit http://www.twu.edu/music/default.asp
Wed., Apr. 16
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
Thurs., Apr. 17
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
• Reception for the BFA Graduating Student Exhibition, 5- 9 p.m., Visual Arts Building. Free. Exhibition continues through April 23. Gallery hours are 9 a.m.-4 p.m. Monday through Friday and noon to 4 p.m. on Saturday.
• Pioneers Softball vs. Tarleton State, 4 and 6 p.m., away.
Fri., Apr. 18
• Library open 7:30 a.m.-10 p.m.; Bookstore open 8 a.m.-3 p.m.; Fitness and Recreation open 6 a.m.-midnight.
Sat., Apr. 19
• Library open 9 a.m.-6 p.m.; Bookstore closed, Fitness and Recreation open 8 a.m.-10 p.m.
Sun., Apr. 20
• Library open 2 p.m.-midnight; Bookstore closed; Fitness and Recreation open noon-midnight.
Mon., Apr. 21
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
Tues., Apr. 22
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
Wed., Apr. 23
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
• University Chorus and Chamber Orchestra concert, 7:30 p.m., Little Chapel-in-the-Woods. Free.
Thurs., Apr. 24
• Library open 7:30 a.m.-midnight; Bookstore open 8 a.m.-5:30 p.m.; Fitness and Recreation open 6 a.m.-midnight.
• DanceMakers concert, 4 p.m., MJPH. General admission $9; students, $7; children under 12, free.
Fri., Apr. 25
• Library open 7:30 a.m.-10 p.m.; Bookstore open 9 a.m.-3 p.m.; Fitness and Recreation open 6 a.m.-midnight.
• DanceMakers concert, 7 p.m., MJPH. General admission $9; students, $7; children under 12, free.
• Pioneers Softball vs. Cameron, 2 and 4 p.m., away.
Sat., Apr. 26
• Library open 9 a.m.-6 p.m.; Bookstore closed; Fitness and Recreation open 8 a.m.-10 p.m.
• DanceMakers concert, 7 p.m., MJPH. General admission $9; students, $7; children under 12, free.
• Online Degrees Information Session, 8:30 a.m., Dallas Center. Free. 81-3014.
• Pioneers Softball vs. Cameron, noon, away.
Sun., Apr. 27
• Library open 2 p.m.-midnight Bookstore closed; Fitness and Recreation open noon-midnight.
*** *** ***
Submission Information
Newsbrief Submissions
Information and news about activities, programs or TWU people may be sent to the Office of Marketing and Communication through campus mail or by e-mail to email@example.com. The deadline to receive information is the first and third Tuesday of each month at 5 p.m. for the following week. Student information for the "People" section is not published unless it is submitted by or in conjunction with a faculty member and that faculty member's related activities.
TWU People Submissions
Please submit "People" items (faculty and staff only) to the Office of Marketing and Communication by campus mail or by e-mail to email@example.com. Include first and last names (no initials, please) and appropriate titles (ie. Dr.)
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in our current inventory
1978 Pontiac Firebird Trans Am Gold Special Edition
- Stock #
- 132707
- Body Style
- Coupe
- Engine
- 6.6 Liter V8
- Exterior Color
- Gold
- Interior Color
- Gold
- Miles
- 11237
Trade in a Vehicle
Why Buy From Us ?
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Being an astute car guy, you've noticed that 1977-1981 Pontiac Trans Ams are, arguably, the hottest collector cars on the planet and you're debating on finally buying one before prices get too insane. There's only one problem, despite wanting an authentic late model F2, you'd really like to get something with a little more power to dispel that nagging myth of 'all show and no go'. No worries; RK Motors Charlotte has you covered. This fully restored 1978 Gold Special Edition Trans Am combines a fresh frame off restoration with a tweaked 6.6 liter V8 and an original 4-speed transmission to create a killer second generation F-body which has the power to back up its outstanding looks. If you're a Trans Am fan who's been searching for the perfect combination of originality and performance, this gold 'bird is the car for you!
Included with this sale is both the cars original window sticker and build sheet. Below I've laid out exactly what the original window sticker lists as optional equipment; and for comparisons sake, added the factory option codes from the cars build sheet in parentheses.
(50L) Solar Gold lower exterior paint: $00
(50U) Solar Gold upper exterior paint: $00
(62B) Carmel [sic] Tan cloth trim: $00
(62X) Camel Tan trim appointments: $00
(62X) Camel Tan interior trim: $00
(B82) Body side molding: $42
(B84) Black body side molding: $00
(W72) 6.6 Litre T/A (400) 4-barrel V8 engine: $75
(M21) Close ratio 4-speed manual transmission: $00
(G80) Saf-T-Track differential: $00
(C60) Custom air conditioning: $518
(UA1) Heavy duty battery: $20
(AK1) Custom, color keyed belts: $22
(62X) Camel tan seat belts: $00
(D55) Console: $00
(A90) Remote control decklid release: $21
(C49) Electric rear window defroster: $95
(WW8) Rally gauges with built in tachometer and clock: $00
(A01) Soft Ray tinted glass: $59
(B93) Door edge guards: $13
(BS1) Additional acoustical insulation: $29
(Y92) Lamp group: (U25) Lamp – Luggage compartment, (U29) Lamp – Glove box, (U27) Lamp – Instrument panel courtesy: $18
(C95) Dome reading lamp: $18
(B37) Front and rear floor mats: $23
(D35) Sport mirrors: left hand remote control, right hand manually adjustable: $00
(JL2) Front power disc brakes: $00
(AU3) Power door locks: $83
(A31) Power windows: $128
(UP6) Delco-GM AM/FM Stereo & CB Radio with 40 channels: $518
(N65) Space Saver spare tire: $00
(B97) Rear decklid spoiler: $00
(NK3) Formula steering wheel: $00
(N33) Tilt steering wheel: $72
(WS6) Trans Am Special Performance Package: (OGP) 225/70R15 white letter steel belted radials, Special handling package: $76
(55P) Gold wheels: $00
(CD4) Controlled cycle windshield wipers $35
(K81) Heavy duty 63 amp alternator: $00
(U76) Super cooling radiator: $31
(Y90) Velour custom trim group: (YR1) Custom velour bucket seats, (YS1) Custom velour rear seats, (YT1) Door handle ornamentation, (JL1) Pedal trim package, Custom interior appointments: $134
(Y88) Special Edition Trans Am: (CC1) Removable glass roof panels, (55P) Gold cast aluminum wheels, Special Interior Appointments, Special Exterior Appointments, Special Stripes & Emblems, (WW7) Hood decal: $1,261
Assembled at GM's Norwood, Ohio manufacturing facility in May of 1978 and shipped to Mc Aleer Buick-Pontiac; this Gold Special Edition Trans Am was custom ordered and exceptionally kept for 30 years by Terry Hoffman of Danville, Illinois. In 2009, the cars second owner commissioned Tom Fischer of Muscle Car Alley to complete a frame-off rotisserie restoration which supplemented its straight, original body with a new tail panel and new quarter panel patches that are butt welded in place to ensure no overlap. Once the body was rock solid and fully prepped, a rich coat of GM code 50 Solar Gold was sealed under a thick clearcoat shell that has been buffed to a spectacular wet-look shine. The result is a very dynamic Trans Am that features super straight lines and better than factory fit and finish.
In traditional Gold Special Edition style, a set of full outlining stripes combines with an awesome brown, yellow and gold 'screaming chicken' hood decal and special trim pieces to amp the cars visual appeal up from radical to out-of-this-world. Up front, a straight and glossy urethane front bumper houses new Gold Special Edition specific headlight inserts that sit on either side of a gold inlayed arrowhead emblem to provide Pontiacs familiar dual grille look. Behind that front bumper, the cars great looking "T/A 6.6" branded shaker hood sits in front of pristine glass windows that are bordered by correct black trim and correct gold tinted T-tops. At the sides of the car, correct front and rear fender flares and gold inlayed, chrome GM door handles combine form with function while bright brown, yellow and gold Trans Am decals and traditional Pontiac fender vents create exciting visual detail. At the back of the car, a large, correct CB antenna hangs above an expertly aligned "Trans Am" branded decklid spoiler; and a new black tail lamp panel holds showroom fresh tail lights above Firebird-exclusive stainless side splitter exhaust tips.
Pop the cars gold hood and you'll find an original 400 cubic inch W72 V8 which has been equipped with a mild cam swap and now makes a sports car worthy 300 horsepower. By the time this Trans Am rolled down the assembly line, government mandated emissions standards had almost legislated performance out of existence; and that left Pontiac suffering a bit of an identity crisis. The W72 combined smaller '6X' heads with a larger block to create higher compression which, despite modest horsepower numbers, provided enough low end grunt to make this Trans Am the fastest pony car on the market. At the top of the motor, a correct Rochester 4-barrel carburetor sits under an awesome and equally functional shaker hood scoop. Below that carburetor, original GM corporate blue paint coats the entire block and original Ram Air III manifolds send spent gases into a high performance exhaust system. All the hard parts around the motor, from the belt driven accessories to the brake booster and air conditioning hanging on the fire wall are factory correct. And as expected, decals are where they should be, belts and hoses are fresh, and there's an even coat of GM satin black paint covering the clean engine bay from fender to fender.
The bottom of this Trans Am is so nice that you could literally put it on a lift in your garage and leave it for display. The cars super solid 33 year old undercarriage has been completely restored and carries highly detailed original floor pans which were protected for 30 years by dealer applied undercoating. (The original receipt is included with the sale) At the center of those floor pans, an original Borg Warner T-10 4-speed transmission sends power to an original 10 bolt Posi-traction rear axle; and at the corners of those floorpans, an original WS6 suspension, which includes heavy duty sway bars, shocks and springs combines with power front disc and rear drum brakes to provide great stopping and handling. Originally equipped with a power boosting true dual exhaust system, this car now wears fresh mandrel bent aluminized pipes which send gases through a welded X-pipe to custom welded aftermarket mufflers and traditional stainless Firebird tips. And all the small things like hardware, bushings and fuel lines have been completely replaced. Power flows to the pavement through authentic 225/70 Goodyear Polysteel Radials that are wrapped around fully restored 15 inch Special Edition exclusive gold snowflake wheels.
Inside the car you'll find a stylish blend of Camel Tan upholstery and Special Edition Trans Am exclusive gold trim. The cars original seats are comfortably firm and, carrying cloth that is much more appealing than typical pony car vinyl, look like they should be in a much more expensive car. Below the seats, tan carpet presents minimal wear and looks fresh enough to have been installed during the cars recent restoration. Between the seats, a simple Camel Tan console houses chrome switches for the cars power windows behind the cars chrome Hurst shifter; and above the seats, a stain free headliner is stretched tight around the cars mirrored T-tops. In front of the seats, an excellent looking engine turned dash houses crystal clear gauges above controls for heat and air conditioning and the cars correct Delco-GM stereo and 40 channel CB. At the sides of the seats, thick Camel Tan door panels feature bright stainless trim and chrome handles for the doors and windows. And in front of the driver, a correct gold Formula steering wheel features a correct gold screaming chicken horn button inside a Camel Tan rim. Behind the cockpit, the cars pristine trunk carries a correct mat and Stowaway spare tire below new decklid decals.
Documents included with the sale of this Trans Am are: the cars original build sheet, an original order acknowledgement sheet, a two page original window sticker, and original purchase invoice, the cars original owner's manual and warranty booklets, a stack of maintenance records which include an undercoating receipt from 1978, an ownership history, restoration photos and a stack of restoration receipts which include general information about the car and a cam card for the new cam.
Customers ask us: if there was one car you would buy right now and hang onto, what would it be? Here's our current reply: this 1978 Trans Am. It has all the right stuff (documentation, an original W72 4-speed drivetrain, a great color combination and a fresh restoration) that forms the basis for a car which will continue to climb in value, and it's a whole lot of fun to boot. If you've been searching for a cool old school muscle car with plenty of attitude to back up its great looks, your search is over.
- Year
- 1978
- Make
- Pontiac
- Secondary Make
- n/a
- Model Name
- Firebird
- Secondary Model
- Trans Am Gold Special Edition
- Vehicle Type
- Passenger Car
- Hobby Segment
- Muscle Car
- Mileage
- 11237
Engine / Transmission
- Engine Type
- Gasoline
- Engine Size
- 6.6 Liter V8
- Engine Number
- n/a
- Heads
- n/a
- Fuel Specification
- n/a
- Fuel Delivery System Type
- Single 4 Barrel
- Transmission Type
- 4 Speed Manual
- Transmission Spec
- Borg Warner T10
- Transmission Number
- n/a
- Entertainment System Type
- n/a
- Battery Location
- LH Engine Compartment
- Battery Shut Off
- None
- Battery Charger
- None
- Power Steering
- Yes
- Air Conditioning
- Yes
- Interior Color
- Gold
- Seating Type
- Bucket
- Seat Material
- Cloth
- Shifter Type
- Floor
- Center Console
- Yes
- Body Style
- Coupe
- Doors
- 2
- Safe Body Color
- Gold
- Paint Type
- n/a
- Stripes
- Yes
- Front Suspension Type
- Double A-arm
- Rear Suspension Type
- Leaf Spring
- Axle Specification
- 10 Bolt
- Front Wheel Specification
- 15x8"
- Rear Wheel Specification
- 15x8"
- Front Tire Specification
- Rear Tire Specification
- Front Brakes Specification
- Power Disc
- Rear Brakes Specification
- Power Drum
- Spare
- Spacesaver 15"
- Exhaust Type
- Dual Exhaust
- Muffler Type
- n/a
- Restoration Status
- Restored
- Mileage Since Restoration
- n/a
- Awards Summary
- Historical Documents Summary
- Build Sheet, Order Acknowledgement sheet, 2 page window sticker, Original purchase invoice, undercoat receipt from '78, Warranty book, Owner's manual, Delco manual, maintenance records, Cam Card, restoration receipts and photos.
Contact Us Regarding this Vehicle
Call Us
- 704.445.9105
- 704.596.5980