011-2 Wyo. Code R. §§ 2-2 - Definitions

(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 wellbore, 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 (0.5%) 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. This includes, but is not limited to, computers used to replicate speech, wheelchair lifts and pedal extensions used to assist in mobility, and any 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 together 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:

(i) Contains one or more of the following dietary ingredients:

(A) A vitamin;

(B) A mineral;

(C) An herb or other botanical;

(D) An amino acid;

(E) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

(F) A concentrate, metabolite, constituent, extract, or combination of any ingredient described in above that is intended for ingestion in tablet, capsule, powder, softgel, gelcap or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required pursuant to 21 C.F.R. § 101.36.

(ii) Dietary Supplements are not prepared food.

(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, placement and cementing of casing to protect the aquifers, and removal of the rig upon attainment of the appropriate depth.

(n) "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.

(o) "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.

(p) "Native American" means any enrolled member of the Shoshone Tribe or the Northern Arapaho Tribe of the Wind River Indian Reservation.

(q) "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.

(r) "Occasional Sale" means a separate event occurring four or fewer times in a calendar year by the same vendor. Occasional sale does not include sales of tangible personal property at an organized event with multiple vendors.

(s) "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; and 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.

(t) "Pipeline" means a system of connected lengths of large diameter pipes which are used to transport oil, natural gas, or other hydrocarbons over long distances under high pressure to eventual interstate or intrastate customer sales points. A pipeline does not include pipes, and other equipment, used as part of a gathering system which collects and moves oil, natural gas, or other hydrocarbons from well sites to either a central delivery point, initial storage tank, lease automatic custody transfer (LACT) unit, or to the inlet of an interstate or intrastate transmission pipeline.

(u) "Places of amusement, entertainment, recreation, games or athletic event" include any theater, hall, ballroom, park, grounds, outdoor facility, or similar facility used in whole or in part for any form of amusement, entertainment, recreation, games, or athletic event.

(v) "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.

(w) "Production" means all work performed within a well site to produce an oil or gas well. Production begins with the first barrel of oil or the first MCF of gas for market and ends once the well is abandoned. This definition applies only in the taxation of oil or gas operations for sales and use tax purposes, but this term may be different from the beginning of the production casing phase.

(x) "Production Casing" means the series of steel pipe lengths, screwed or welded together through which oil and gas flows to the surface.

(y) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.

(z) "Recompletion" means any downhole 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.

(aa) "Seller" means a person making sales, leases, or rentals of tangible personal property or services.

(bb) "Streamlined Sales Tax Agreement" means the agreement adopted pursuant to W.S. 39-15-403.

Notes

011-2 Wyo. Code R. §§ 2-2

Amended, Eff. 8/31/2023. Amended, Eff. 9/4/2024.