Debt and lien of unpaid taxes . Any tax due under this article constitutes a debt to the state from the persons who are parties to the transaction, other than any vendor or other seller who is prohibited or not authorized by law to collect any tax under this article, and is a lien from the date the tax is due on all the real and personal property of those persons. . . . In addressing the taxability of a transaction, the Wyoming Supreme Court stated succinctly that Wyo. In this case there was a transfer of title or possession when the services and materials were provided. By definition a sale occurred when the work was performed and the materials were provided by Petitioner to Purchaser.
Consideration is one of the basic elements of a contract.
The burden of proving consideration is on the one seeking to recover on the contract. A generally accepted definition of consideration is that a legal detriment has been bargained for and exchanged for a promise. Lack of consideration goes to the validity of contract formation. Absent some indicia of actual consideration, a contract will be held invalid by the courts. Clearly, Purchaser's promise to pay Petitioner for its services and materials constituted consideration as that term is used in Wyo.