011-22 Wyo. Code R. §§ 22-3 - Definitions

. For the purpose of administration under these rules, the definitions set forth in Title 31, as amended, are incorporated herein by reference. In addition, the following definitions shall apply:

(a) As used in these rules:

(i) "Mobile Machinery" means equipment as defined in W.S. 31-18-203(a)(i) that is held in inventory for sale, and is rented or leased for one or more terms of at least 60 days in a calendar year.

(ii) "Inventory", for the purpose of these rules, means goods and merchandise held for sale in the normal course of business.

(iii) "Authorizing County Treasurer" means the Treasurer of the county in which the primary place of business is located and who has authorized items of mobile machinery to participate under W.S. W.S. W.S. 31-18-207.

(iv) "Owner" means Wyoming Taxpayer whose principal place of business is located in Wyoming and whose regular business includes sale, rental or leasing of mobile machinery for sixty (60) days or more per occurrence.

(v) "Fee In Lieu of Registration" means fees for use of rented or leased mobile machinery equipment in place of registration under W.S. W.S. W.S. 31-18-205 or W.S. W.S. W.S. 31-18-206.

(vi) "ADV Form 21" means the application form used to apply to the County Treasurer for:

(A) registration of mobile equipment as permitted under W.S. W.S. W.S. 31-18-207, and

(B) Identification decal for each item of mobile machinery to be authorized because it will be rented or leased.

(vii) "ADV Form 22" means the recapitulation form used to accompany the report and allocation of fees to the appropriate County Treasurer on an annual basis.

(viii) "ADV Form 23" means the monthly reporting form used to record each lease including lessee, the piece of mobile machinery, decal number, lease payment and county where equipment is used.

(ix) "Primary Place of Business" means the location specified on the Wyoming Sales Tax License Certificate.

(ix) "Reporting Date" means no later than the twentieth day of January of the next calendar year.

Notes

011-22 Wyo. Code R. §§ 22-3