Wyoming Statutes

§ 39-16-301 — Definitions

Wyoming·Title 39 Taxation and Revenue·Ch. 16 USE TAX·Art. 3 CONTRACTORS
(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 improvement

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