Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-2 - Definitions

Current through July 13, 2024
(a) "Abandonment"
				means all work performed within a well site to cease producing oil and gas from
				a well when it becomes unprofitable including removal of production equipment,
				permanent sealing of the wellbore, and well site reclamation. Abandonment does
				not include temporary shut-ins of an oil or gas well. Work to shut-in oil or
				gas wells is taxable and is not an abandonment of a well site.
(b) "Activities sequentially required" means
				services in an oil or gas well site that occur in the following order:
				exploration, drilling, completion, production, maintenance, and abandonment of
				the well site. This order is maintained for taxability regardless of the
				chronological order of occurrences.
(c) "Agent" means any person acting under the
				authority of the vendor including, but not limited to, truckers, peddlers,
				canvassers, salespersons, representatives, employees, supervisors,
				distributors, delivery persons, or any other persons performing deliveries in
				this state.
(d) "Alcoholic
				beverage" means beverages that are suitable for human consumption and contain
				one-half of one percent (0.5%) or more of alcohol by volume.
(e) "Assistive Device" means any item, piece
				of equipment, or product system used to increase, maintain, or improve the
				functional capabilities of an individual with a permanent disability. This
				includes, but is not limited to, computers used to replicate speech, wheelchair
				lifts and pedal extensions used to assist in mobility, and any other devices
				which allow the disabled person to lead a more normal lifestyle. These devices
				shall not include any medical device, surgical device, or organ implanted or
				transplanted into or attached directly to an individual.
(f) "Business entity" means and includes an
				individual, partnership, corporation, corporate division, joint stock company
				or any other association or entity, public or private, or separate business
				unit thereof.
(g) "Certified
				Automated System (CAS)" means software certified under the Streamlined Sales
				Tax Agreement to calculate the tax imposed by each jurisdiction on a
				transaction, determine the amount of tax to remit to the appropriate state, and
				maintain a record of the transaction.
(h) "Certified Service Provider (CSP)" means
				an agent certified under the Streamlined Sales Tax Agreement to perform all the
				seller's sales and use tax functions, other than the seller's obligation to
				remit tax on its own purchases.
(i)
				"Consideration" means recompense or payment which includes anything of value to
				the parties to a sale. Consideration is not limited to cash. Assumption of debt
				is a form of consideration.
(j)
				"Construction project" is the set of all agreements to perform repairs,
				improvements, alterations, or constructions which is to be done together on
				real property. When repair, alteration, improvement, or new construction
				agreements are contingent upon one another or are made dependent upon the
				happening of one another, such agreements shall be considered part of the same
				construction project. A construction project may consist of a single agreement
				to repair, alter, improve, or construct a single item of real
				property.
(k) "Consumer" means any
				person exercising any right of ownership over tangible personal property or
				taxable services or admissions unless the property, admissions, or services are
				purchased for resale in the normal course of business.
(l) "Dietary Supplement" means any product,
				other than tobacco, intended to supplement the diet that:
(i) Contains one or more of the following
				dietary ingredients:
(A) A vitamin;
(B) A mineral;
(C) An herb or other botanical;
(D) An amino acid;
(E) A dietary substance for use by humans to
				supplement the diet by increasing the total dietary intake; or
(F) A concentrate, metabolite, constituent,
				extract, or combination of any ingredient described in above that is intended
				for ingestion in tablet, capsule, powder, softgel, gelcap or liquid form, or if
				not intended for ingestion in such a form, is not represented as conventional
				food and is not represented for use as a sole item of a meal or of the diet;
				and is required to be labeled as a dietary supplement, identifiable by the
				"Supplemental Facts" box found on the label and as required pursuant to
				21 C.F.R. §
												101.36.