011-2 Wyo. Code R. § 2-2
(a) "Abandonment" means all work performed within a well site to cease producing oil and gas from a well when it becomes unprofitable including removal of production equipment, permanent sealing of the well bore and well site reclamation. Abandonment does not include temporary shut ins of an oil or gas well. Work to shut in oil or gas wells is taxable, and is not an abandonment of a well site.
(b) "Activities sequentially required" means services in an oil or gas well site that occur in the following order: exploration, drilling, completion, production, maintenance and abandonment of the well site. This order is maintained for taxability regardless of the chronological order of occurrences.
(c) "Agent" means any person acting under the authority of the vendor including, but not limited to, truckers, peddlers, canvassers, salespersons, representatives, employees, supervisors, distributors, delivery persons or any other persons performing deliveries in this state.
(d) "Alcoholic beverage" means beverages that are suitable for human consumption and contain one-half of one percent or more of alcohol by volume.
(e) "Assistive Device" means any item, piece of equipment or product system used to increase, maintain or improve the functional capabilities of an individual with a permanent disability including, but not limited to, computers used to replicate speech, wheelchair lifts and pedal extensions used to assist in mobility and other devices which allow the disabled person to lead a more normal lifestyle. These devices shall not include any medical device, surgical device or organ implanted or transplanted into or attached directly to an individual.
(f) "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
(g) "Certified Automated System (CAS)" means Software certified under the Streamlined Sales Tax Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(h) "Certified Service Provider (CSP)" means an agent certified under the Streamlined Sales Tax Agreement to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
(i) "Consideration" means recompense or payment which includes anything of value to the parties to a sale. Consideration is not limited to cash. Assumption of debt is a form of consideration.
(j) "Construction project" is the set of all agreements to perform repairs, improvements, alterations, or constructions which is to be done contemporaneously on real property. When repair, alteration, improvement, or new construction agreements are contingent upon one another or are made dependent upon the happening of one another, such agreements shall be considered part of the same construction project. A construction project may consist of a single agreement to repair, alter, improve, or construct a single item of real property.
(k) "Consumer" means any person exercising any right of ownership over tangible personal property or taxable services or admissions unless the property, admissions, or services are purchased for resale in the normal course of business.
(l) "Dietary Supplement" means any product, other than "tobacco", intended to supplement the diet that:
(m) "Drilling" means the act of boring a hole through which oil and/or gas may be produced or encountered in commercial quantities including, but not limited to, placement of the rig and setting up of the well site, boring of the hole and placement and cementing of casing to protect the aquifers and removal of the rig upon attainment of the appropriate depth.
(n) "Entity-based exemption" means an exemption based on who purchases the product or who sells the product.
(o) "Fixtures" means articles of tangible personal property which are appurtenances to a building/structure and do not lose their identity as appurtenances, but due to the owner's intentions, the fixtures become a permanent part of the real property. This may include, but is not limited to: lighting fixtures; plumbing fixtures; hot water heaters; furnaces; boilers; central heating units; elevators; hoists; burglar and fire alarms which are wired into the structure; central air conditioning and built-in refrigeration units; built-in ovens, ranges, and dishwashers; and wall to wall carpeting which is glued down or otherwise permanently attached to the floor of the structure.
(p) "Prepared food" means food sold in a heated state or heated by the seller; two or more food ingredients mixed or combined by the seller for sale as a single item; or food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.
(q) "Gross rental paid as a component of sales price" means the total consideration to enjoy and maintain temporary possession of tangible personal property. Gross rental does not include any tax legally imposed directly on the consumer, which is separately stated on the invoice, bill of sale or similar document given to the purchaser.
(r) "Maintenance" means any and all work performed at the well site to maintain production of the oil or gas well. This work includes, but is not limited to, repairs made to equipment at the well site, the monitoring of activity at the well site and all other activities to maintain production. This definition as stated applies only in taxation of oil or gas operations.
(s) "Model 1 Seller" means a seller that has selected a Certified Service Provider as its agent to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.
(t) "Model 2 Seller" means a seller that has selected a Certified Automated System to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.
(u) "Model 3 Seller" means a seller that has sales in at least five (5) member states, has total annual sales revenue of at least five hundred million dollars ($500,000,000), has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.
(v) "Native American" means any enrolled member of the Shoshone Tribe or the Northern Arapaho Tribe of the Wind River Indian Reservation.
(w) "Newspaper" means a publication that is printed on newsprint and is distributed daily, weekly, or at other intervals and is used to disseminate news of a general character and of a general interest. This includes magazines, handbills, circulars, advertising flyers, sales catalogs, or other printed materials when they are distributed and sold as part of the newspaper.
(x) "Occasional Sale" as used in section 9 means a single event occurring four or fewer times in a calendar year.
(y) "Permanent Disability" means a severe, chronic disability of an individual that is attributable to a mental or physical impairment or combination of mental and physical impairment; is likely to continue indefinitely; results in substantial functional limitations in three or more of the following major life activities: self-care, receptive and expressive language learning, mobility, self-direction, capacity for independent living, and/or economic self-sufficiency.
(z) "Principal Residence" as used in section 11 means a person's true, fixed and permanent physical Wyoming address to which a person intends to return.
(aa) "Production" means all work performed within a well site to produce an oil or gas well. This phase begins with the production of the first barrel of oil or the first MCF of gas for market and ends once the well is abandoned. This definition as stated applies only in the taxation of oil or gas operations for sales and use tax purposes.
(bb) "Product-based Exemption" means an exemption based on the description of the product and not based on who purchases the product or how the purchaser intends to use the product.
(cc) "Production Casing" means the series of steel pipe lengths, screwed or welded together through which oil and gas flows to the surface.
(dd) "Prosthetic device" means any item which replaces a missing body part or supports the function of the human body, and which is specifically designed, manufactured, or otherwise created or adjusted for use by a particular patient.
(ee) "Purchaser" means a person to whom a sale of personal property is made or to whom a service is furnished.
(ff) "Recompletion" means any download operation in an existing oil or gas well that is conducted to establish production of an oil or gas well in any geological interval not currently completed or producing which has been approved as a recompletion by the Wyoming Oil and Gas Conservation Commission.
(gg) "Seller" means a person making sales, leases, or rentals of personal property or services.
(hh) "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.
(ii) "Use-based Exemption" means an exemption based on the purchaser's use of the product.
011-2 Wyo. Code R. § 2-2