§ 39-15-301 — Definitions (a) As used in this article: (i) "Contractor" means any general or prime contractor or subcontractor; (ii) "General or prime contractor" means: (A) Any person who agrees with the owner or lessee of real property in this state to perform services or furnish materials and services for the construction, alteration, improvement or repair of real property in this state; or (B) Any person who acts in behalf of the owner or lessee of real property in this state to arrange for the furnishing of services or the furnishing of materials and services for the construction, alteration, improvement or repair of real property in this state; or (C) Any person who owns or leases real property in this state for the purpose of developing that property and in the development thereof alters or makes improvements to the property or contracts for the alteration or improvement of the property

Wyoming § 39-15-301

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 15: SALES TAX
• Art. 3: CONTRACTORS

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(iii) "Nonresident general or prime contractor" means
any general or prime contractor who has not been a bona fide
resident of the state of Wyoming for at least one (1) year prior
to bidding upon a contract;
(iv) "Nonresident subcontractor" means any
subcontractor who has not been a bona fide resident of the state
of Wyoming for at least one (1) year prior to bidding upon a
contract;
(v) "Sales tax" means the excise tax imposed by the
Selective Sales Tax Act of 1937;
(vi) "Subcontractor" means any person who agrees with
another contractor to perform any part of that contractor's
obligation for furnishing services or furnishing materials and
services for the construction, alteration, improvement or repair
of real property in this state;
(vii) "Surety bond" means a bond or undertaking
executed by a surety company authorized to do business in the
state;
(viii) Repealed by Laws 2019, ch. 186, § 2.
(ix) "Use tax" means the excise tax imposed by the
Use Tax Act of 1937.