Wyoming Statutes

§ 39-18-101 — Definitions

Wyoming·Title 39 Taxation and Revenue·Ch. 18 CIGARETTE TAXES
(a)As used in this article:
(i)"Cash" means United States currency, certified bank checks or bank cashier's checks payable in United States currency;
(ii)"Sale" or "sell" means any exchange or transfer of title or possession within the state including installment credit and conditional sales to any other person for a consideration;
(iii)Repealed by Laws 2019, ch. 186, § 2.
(iv)"Wholesale purchase price" means the established price for which a manufacturer sells the nicotine product to a wholesaler exclusive of any discount or other reduction;
(v)"Wholesaler" means any person who:
(A)Whether located within or without Wyoming, imports, sells or distributes nicotine products into this state for sale or resale;
(B)Purchases nicotine products in this state for sale or resale;
(C)Purcha

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