§ 39-16-101 — Definitions

Wyoming § 39-16-101

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 16: USE TAX
• Art. 1: STATE USE TAX

Text

(a) As used in this article:
(i) "Quarterly return" means a tax return for each of
four (4) periods of three (3) consecutive months in a calendar
year beginning with January, April, July or October;
(ii) "Retail sale" means the sale of tangible
personal property to a person for storage, use or consumption
and not for subsequent resale;
(iii) "Sale" means the transfer of title or
possession of tangible personal property from a vendor for a
consideration for storage, use or other consumption in Wyoming
excluding the exchange or transfer of tangible personal property
upon which the seller has directly or indirectly paid sales or
use tax incidental to:
(A) A division of partnership assets among the
partners according to their interests in the partnership. As
used in this subparagraph, "partnership" includes a limited
partnership;
(B) The formation of a corporation by the owners
of a business and the transfer of their business assets to the
corporation in exchange for all the corporation's outstanding
stock, except qualifying shares, in proportion to assets
contributed;
(C) The transfer of assets of shareholders in
the formation or dissolution of professional corporations;
(D) The dissolution and the pro rata
distribution of the corporation's assets to its stockholders;
(E) The transfer of assets from a parent
corporation to a subsidiary corporation which is owned at least
eighty percent (80%) by the parent corporation, which transfer
is solely in exchange for stock or securities of the subsidiary
corporation;
(F) The transfer of assets from a subsidiary
corporation which is owned at least eighty percent (80%) by the
parent corporation to a parent corporation or to another
subsidiary which is owned at least eighty percent (80%) by the
parent corporation, which transfer is solely in exchange for
stock or securities of the parent corporation or the subsidiary
which received the assets;
(G) A transfer of a partnership interest;
(H) The formation of a partnership by the
transfer of assets to the partnership or transfers to a
partnership in exchange for proportionate interests in the
partnership;
(J) The repossession of personal property by a
chattel mortgage holder or foreclosure by a lienholder;
(K) The transfer of assets between parent and
closely held subsidiary corporations, or between subsidiary
corporations closely held by the same parent corporation, or
between affiliated companies, partnerships and corporations
which are owned in similar percentages by the same persons.
"Closely held subsidiary corporation" means a corporation in
which the parent corporation owns stock possessing at least
eighty percent (80%) of the total combined voting power of all
classes of stock entitled to vote and owns at least eighty
percent (80%) of the total number of shares of all other classes
of stock;
(M) The sale of a business entity when sold to a
purchaser of all or not less than eighty percent (80%) of the
value of all of the assets which are located in this state of
the business entity when the purchaser continues to use the
tangible personal property in the operation of an ongoing
business entity in this state. As used in this subparagraph,
"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.
(iv) "Sales price" means the consideration paid by
the purchaser of tangible personal property excluding the actual
trade-in value allowed on tangible personal property and
manufacturer rebates for motor vehicles exchanged at the time of
the transaction;
(v) "Storage" means the keeping or retention in this
state of tangible personal property purchased from a vendor for
any purpose except for sale in the course of business or
subsequent use outside the state;
(vi) "Tangible personal property" means all personal
property that can be seen, weighed, measured, felt or touched,
or that is in any other manner perceptible to the senses.
"Tangible personal property" includes electricity, water, gas,
steam and prewritten computer software and includes any
controlled substance as defined by W.S. 35-7-1002(a)(iv) which
is not sold pursuant to a written prescription of or through a
licensed practitioner as defined by W.S. 35-7-1002(a)(xx);
(vii) "Taxpayer" means the purchaser of tangible
personal property, admissions or services which are subject to
taxation under this article;
(viii) Repealed by Laws 2019, ch. 186, § 2.
(ix) "Use" means the exercise of any right or power
over tangible personal property incident to ownership or by any
transaction where possession is given by lease or contract;
(x) "Vendor" means any person engaged in the business
of selling at retail or wholesale tangible personal property,
having or maintaining within this state, directly or by any
subsidiary, an office, distribution house, sales house,
warehouse or other place of business, or any agents operating or
soliciting sales or advertising within this state under the
authority of the vendor or its subsidiary, regardless of whether
the place of business or agent is located in the state
permanently or temporarily or whether the vendor or subsidiary
is qualified to do business within this state. A person is not
in the business of selling tangible personal property that is
subject to taxation under this article if selling tangible
personal property is not a habitual or regular activity of the
person. Agents acting under the authority of the vendor include
but are not limited to truckers, peddlers, canvassers,
salespersons, representatives, employees, supervisors,
distributors, delivery persons or any other persons performing
services in this state. "Vendor" also includes every person who
engages in regular or systematic solicitation by three (3) or
more separate transmittances of an advertisement or
advertisements in any twelve (12) month period in a consumer
market in this state by the distribution of catalogs,
periodicals, advertising flyers, or other advertising, or by
means of print, radio, television or other electronic media, by
mail, telegraph, telephone, computer data base, cable, optic,
microwave, satellite or other communication system for the
purpose of effecting retail sales of tangible personal property;
(xi) "Tertiary production" means the crude oil
recovered from a petroleum reservoir by means of a tertiary
enhanced recovery project to which one (1) or more tertiary
enhanced recovery techniques meeting the certification
requirements of the Wyoming oil and gas conservation commission
or the United States government are being applied;
(xii) "Purchase price" means "sales price" as defined
under W.S. 39-15-101;
(xiii) "Directly and predominantly in manufacturing"
means an item manufactured from inventoried raw or prepared
material beginning at the point at which raw or prepared
material is moved from plant inventory on a contiguous plant
site and ending at a point at which manufacturing has altered
the raw or prepared material to its completed form, including
packaging, if required. Machinery used during the manufacturing
process to move material from one direct production step to
another in a continuous flow and machinery used in testing
during the manufacturing process shall be deemed to be used
directly and predominantly in manufacturing;
(xiv) "Machinery" means all tangible personal
property eligible for a use tax exemption pursuant to W.S.
39-16-105(a)(viii)(D), used to produce an article of tangible
personal property. The term includes both the basic unit and any
adjunct or attachment necessary for the basic unit to accomplish
its intended function, the materials for the construction or
repair of machinery, and machine tools;
(xv) "Manufacturing" means the operation of producing
a new product, article, substance or commodity different from
and having a distinctive nature, character or use from the raw
or prepared material;
(xvi) "NAICS" means the Northern American Industry
Classification System manual of 2002 that organizes
establishments into industries on the basis of the activity in
which they are primarily engaged;
(xvii) Telecommunications definitions:
(A) "800 service" means a telecommunications
service that allows a caller to dial a toll-free number without
incurring a charge for the call. The service is typically
marketed under the name "800", "855", "866", "877" and "888"
toll-free calling, and any subsequent numbers designated by the
Federal Communications Commission;
(B) "900 service" means an inbound toll
telecommunications service purchased by a subscriber that allows
the subscriber's customers to call in to the subscriber's
prerecorded announcement or live service. 900 service shall not
include the charge for collection services provided by the
seller of the telecommunications services to the subscriber or
service or product sold by the subscriber to the subscriber's
customer. The service is typically marketed under the name
"900" service, and any subsequent numbers designated by the
Federal Communications Commission;
(C) "Ancillary services" means services that are
associated with or incidental to the provision of
telecommunications services, including but not limited to
detailed telecommunications billing, directory assistance,
vertical service and voice mail services;
(D) "Coin-operated telephone service" means a
telecommunications service paid for by inserting money into a
telephone accepting direct deposits of money to operate;
(E) "Conference bridging service" means an
ancillary service that links two (2) or more participants of an
audio or video conference call and may include the provision of
a telephone number. Conference bridging service shall not
include the telecommunications services used to reach the
conference bridge;
(F) "Detailed telecommunications billing
service" means an ancillary service of separately stating
information pertaining to individual calls on a customer's
billing statement;
(G) "Directory assistance" means an ancillary
service of providing telephone number information or address
information;
(H) "Fixed wireless service" means a
telecommunications service that provides radio communication
between fixed points;
(J) "International" means a telecommunications
service that originates or terminates in the United States and
terminates or originates outside the United States,
respectively. United States includes the District of Columbia
or a United States territory or possession;
(K) "Interstate" means a telecommunications
service that originates in one (1) state of the United States or
a United States territory or possession and terminates in a
different state of the United States or a United States
territory or possession;
(M) "Intrastate" means a telecommunications
service that originates in one (1) state of the United States or
a United States territory or possession and terminates in the
same state of the United States or a United States territory or
possession;
(N) "Mobile wireless service" means a
telecommunications service that is transmitted, conveyed or
routed regardless of the technology used, whereby the
origination or termination points of the transmission,
conveyance or routing are not fixed, including, by way of
example only, telecommunications services that are provided by a
commercial mobile radio service provider;
(O) "Paging service" means a telecommunications
service that provides transmission of coded radio signals for
the purpose of activating specific pagers which transmissions
may include messages or sounds;
(P) "Pay telephone service" means a
telecommunications service provided through any pay telephone;
(Q) "Prepaid calling service" means the right to
access exclusively telecommunications services, which requires
advance payment and which enables the origination of calls using
an access number or authorization code, whether manually or
electronically dialed, and that is sold in predetermined units
or dollars of which the number declines with use in a known
amount;
(R) "Prepaid wireless calling service" means a
telecommunications service that provides the right to utilize
mobile wireless service as well as other nontelecommunications
services including the download of digital products delivered
electronically, content and ancillary services, which require
advance payment that is sold in predetermined units or dollars
of which the number declines with use in a known amount;
(S) "Private communications service" means a
telecommunications service that entitles the customer to
exclusive or priority use of a communications channel or group
of channels between or among termination points, regardless of
the manner in which the channel or channels are connected, and
includes switching capacity, extension lines, stations and any
other associated services that are provided in connection with
the use of the channel or channels;
(T) "Residential telecommunications service"
means a telecommunications service or ancillary services
provided to an individual for personal use at a residential
address, including an individual dwelling unit such as an
apartment. In the case of institutions where individuals reside
such as schools or nursing homes, telecommunications service is
considered residential if it is provided to and paid for by an
individual resident rather than the institution;
(U) "Telecommunications service" means the
electronic transmission, conveyance or routing of voice, data,
audio, video, or any other information or signals to a point, or
between or among points. The term telecommunications service
includes such transmission, conveyance, or routing in which
computer processing applications are used to act on the form,
code or protocol of the content for purposes of transmission,
conveyance or routing without regard to whether such service is
referred to as voice over Internet protocol services or is
classified by the Federal Communications Commission as enhanced
or value added. Telecommunications service shall not include:
(I) Data processing and information
services that allow data to be generated, acquired, stored,
processed, or retrieved and delivered by an electronic
transmission to a purchaser where the purchaser's primary
purpose for the underlying transaction is the processed data or
information;
(II) Installation or maintenance of wiring
or equipment on a customer's premises;
(III) Tangible personal property;
(IV) Advertising, including but not limited
to directory advertising;
(V) Billing and collection services
provided to third parties;
(VI) Internet access service;
(VII) Radio and television audio and video
programming services, regardless of the medium, including the
furnishing of transmission, conveyance and routing of the
services by the programming service provider. Radio and
television audio and video programming services shall include
but not be limited to cable service as defined in 47 U.S.C.
522(6) and audio and video programming services delivered by
commercial mobile radio service providers, as defined in 47
C.F.R. 20.3;
(VIII) Ancillary services; or
(IX) Digital products delivered
electronically, including but not limited to software, music,
video, reading materials or ring tones.
(W) "Value-added nonvoice data service" means a
service that otherwise meets the definition of
telecommunications services in which computer processing
applications are used to act on the form, content, code or
protocol of the information or data primarily for a purpose
other than transmission, conveyance or routing;
(Y) "Vertical service" means an ancillary
service that is offered in connection with one (1) or more
telecommunications services, which offers advanced calling
features that allow customers to identify callers and to manage
multiple calls and call connections, including conference
bridging services;
(Z) "Voice mail service" means an ancillary
service that enables the customer to store, send or receive
recorded messages. Voice mail service does not include any
vertical services that the customer may be required to have in
order to utilize the voice mail service.
(xviii) "Food for domestic home consumption" 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.
"Food for domestic home consumption" does not include alcoholic
beverages, tobacco or prepared foods;
(xix) "Prepared food":
(A) Includes:
(I) Food sold in a heated state or heated
by the seller;
(II) Two (2) or more food ingredients mixed
or combined by the seller for sale as a single item; or
(III) Food sold with eating utensils
provided by the seller including plates, knives, forks, spoons,
glasses, cups, napkins or straws. A container or package used
to transport the food is not an eating utensil.
(B) Does not include:
(I) Food that is only cut, repackaged or
pasteurized by the seller;
(II) Eggs, fish, meat, poultry or foods
containing raw animal foods and which are required or
recommended to be cooked by the consumer to prevent food borne
illness;
(III) Food sold by a seller whose proper
primary NAICS classification is manufacturing in sector 311,
except subsector 3118 dealing with bakeries;
(IV) Food sold in an unheated state by
weight or volume as a single item; or
(V) Bakery items including bread, rolls,
buns, biscuits, bagels, croissants, pastries, donuts, danishes,
cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
and other bakery goods unless the item is sold as prepared food
under subdivision (xlvi)(A)(III) of this subsection.
(xx) "Exempt motor vehicle" means any motor vehicle
that is exempt from taxation under W.S. 39-15-106. Upon transfer
of title of an exempt motor vehicle, a county treasurer shall
provide an applicant documentation noting any valid use tax
exemption and a receipt specifying the amount of use tax
collected.
(b) Definitions under W.S. 39-15-101 shall apply to this
article unless otherwise specified.