§ 27-3-103 — "Employer" defined; qualifications; employment services in other states included

(a) As used in this act, "employer" means any employing
unit:
(i) For whom a worker performs service as an
employee;
(ii) Acquiring the organization, business, trade or
substantially all of the assets of an employer subject to this
act at the time of acquisition;
(iii) Electing coverage under this act pursuant to
W.S. 27-3-502(d);
(iv) Not otherwise qualifying as an employer under
this section and liable for any federal tax on services employed
against which credit may be taken for contribution payments into
any state unemployment fund;
(v) Not otherwise qualifying as an employer under
this section and as a condition for full tax credit against the
tax imposed by 26 U.S.C. §§ 3301 through 3311, is required to be
an employer under this act;
(vi) Employing services defined as employment under
W.S. 27-3-105(a)(i), except as provided by paragraphs (viii) and
(ix) of this subsection;
(vii) Employing services defined as employment under
W.S. 27-3-105(a)(ii), except as provided by subsection (b) of
this section;
(viii) Employing agricultural labor defined under
W.S. 27-3-107;
(ix) Employing domestic service defined under W.S.
27-3-107(g); or
(x) That is an Indian tribe, as defined by section
3306 of the federal Unemployment Tax Act, for which service in
employment, as defined by this act, is performed.
(b) Domestic service shall not be considered by the
department in determining if an employing unit is an employer
under paragraph (a)(i), (vi), (vii) or (viii) of this section.
Agricultural labor shall not be considered by the department in
determining if an employing unit is an employer under paragraph
(a)(i), (vi), (vii) or (ix) of this section.
(c) Employment under this section shall include services
performed entirely within another state pursuant to an agreement
under W.S. 27-3-608(b) and otherwise qualifying as employment
under this act.