011-4 Wyo. Code R. § 4-2
The express purpose of this chapter of the rules areas follows:
(a) To provide for the administrative requirements regarding the issuance of a new cigarette tax license upon the sale, transfer, or change in location of a cigarette wholesaler's business;
(b) To provide rules applicable to the bonding of wholesalers' sales of stamps and the banks acting as agents of the Department of Revenue pursuant to W.S. 39-6-101 and 39-6-104, when the cigarette wholesaler uses metering devices upon the filing of an appropriate bond, or uses cigarette stamps in lieu of metering devices upon payment of cash for such stamps;
(c) To provide rules setting forth the tax liability of Indians, Indian Tribes, and persons conducting business with Indians on or within Indian Reservations, and to codify the mandates set forth in Stagner v. Wvoming State Tax Commission 642 P.2d 1296 (1984).
011-4 Wyo. Code R. § 4-2