W.S. § 39-15-101 — Definitions

(a) As used in this article:
(i) "Lodging service" means the provision of sleeping
accommodations to transient guests and shall include the
providing of sites for the placement of tents, campers,
trailers, mobile homes or other mobile sleeping accommodations
for transient guests;
(ii) "Lodging tax" means the excise tax imposed on
lodging services;
(iii) Repealed By Laws 2009, Ch. 170, § 2.
(iv) "Quarterly return" means a tax return for each
of four (4) periods of three (3) consecutive months in a
calendar year beginning with January, April, July or October;
(v) "Real property" means land and appurtenances,
including structures affixed thereto. An article shall be
considered real property if:
(A) It is buried or embedded; or
(B) It is physically or constructively annexed
to the real property; and
(C) It is adapted to the use of the real
property; and
(D) Considering the purpose for which the
annexation was made, one can reasonably infer that it was the
intent of the annexing party to make the article a permanent
part of the real property.
(vi) "Retail sale" means any sale, lease or rental
for any purpose other than for resale, sublease or subrent;
(vii) "Sale" means any transfer of title or
possession in this state for a consideration. "Sale" includes a
purchase by a person for storage, use or consumption in this
state and includes the fabrication of tangible personal property
when the materials are furnished by the purchaser. "Sale" does
not include an exchange or transfer of tangible personal
property upon which the seller or lessor has directly or
indirectly paid sales or use tax incidental to:
(A) A division of partnership assets among the
partners according to their interests in the partnership. As
used in this subparagraph, "partnership" includes a limited
partnership;
(B) The formation of a corporation by the owners
of a business and the transfer of their business assets to the
corporation in exchange for all the corporation's outstanding
stock, except qualifying shares, in proportion to assets
contributed;
(C) The transfer of assets of shareholders in
the formation or dissolution of professional corporations;
(D) The dissolution and the pro rata
distribution of the corporation's assets to its stockholders;
(E) The transfer of assets from a parent
corporation to a subsidiary corporation which is owned at least
eighty percent (80%) by the parent corporation, which transfer
is solely in exchange for stock or securities of the subsidiary
corporation;
(F) The transfer of assets from a subsidiary
corporation which is owned at least eighty percent (80%) by the
parent corporation to a parent corporation or to another
subsidiary which is owned at least eighty percent (80%) by the
parent corporation, which transfer is solely in exchange for
stock or securities of the parent corporation or the subsidiary
which received the assets;
(G) A transfer of a partnership interest;
(H) The formation of a partnership by the
transfer of assets to the partnership or transfers to a
partnership in exchange for proportionate interests in the
partnership;
(J) The repossession of personal property by a
chattel mortgage holder or foreclosure by a lienholder;
(K) The transfer of assets between parent and
closely held subsidiary corporations, or between subsidiary
corporations closely held by the same parent corporation, or
between affiliated companies, partnerships and corporations
which are owned in similar percentages by the same persons.
"Closely held subsidiary corporation" means a corporation in
which the parent corporation owns stock possessing at least
eighty percent (80%) of the total combined voting power of all
classes of stock entitled to vote and owns at least eighty
percent (80%) of the total number of shares of all other classes
of stock;
(M) The lease or rental of tangible personal
property for consideration between parent and closely held
subsidiary corporations, between subsidiary corporations closely
held by the same parent corporation, or between affiliated
companies, partnerships, corporations or other business entities
which are owned in similar percentages by the same persons. As
used in this subparagraph, "closely held subsidiary corporation"
means a corporation in which the parent corporation owns stock
possessing at least eighty percent (80%) of the total combined
voting power of all classes of stock entitled to vote and owns
at least eighty percent (80%) of the total number of shares of
all other classes of stock;
(N) The sale of a business entity when sold to a
purchaser of all or not less than eighty percent (80%) of the
value of all of the assets which are located in this state of
the business entity when the purchaser continues to use the
tangible personal property in the operation of an ongoing
business entity in this state. As used in subparagraphs (M) and
(N) of this section, "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.
(viii) "Sales price":
(A) Shall apply to the measure subject to sales
tax and means the total amount or consideration, including cash,
credit, property and services for which personal property or
services are sold, leased or rented, valued in money, whether
received in money or otherwise, without any deduction for the
following:
(I) The seller's cost of property sold;
(II) The cost of materials used, labor or
service cost, interest, losses, all costs of transportation to
the seller and any other expense of the seller;
(III) Charges by the seller for any
services necessary to complete the sale other than delivery and
installation charges;
(IV) Delivery charges;
(V) Installation charges;
(VI) Repealed by Laws 2007, Ch. 10, § 2.
(B) Shall not include:
(I) Discounts, including cash, terms or
coupons which are not reimbursed by a third party, which are
allowed by a seller and taken by a purchaser on a sale;
(II) Interest, financing and carrying
charges from credit extended on the sale of personal property or
services, if the amount is separate stated on the invoice, bill
of sale or similar document given to the purchaser; and
(III) 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.
(C) "Sales price" shall include consideration
received by the seller from third parties if:
(I) The seller actually receives
consideration from a party other than the purchaser and the
consideration is directly related to the price reduction or
discount on the sale;
(II) The seller has an obligation to pass
the price reduction or discount through to the purchaser;
(III) The amount of the consideration
attributable to the sale is fixed and determinable by the seller
at the time of the sale of the item to the purchaser; and
(IV) One (1) of the following criteria is
met:
(1) The purchaser presents a coupon,
certificate or other documentation to the seller to claim a
price reduction or discount where the coupon certificate or
documentation is authorized, distributed or granted by a third
party with the understanding that the third party will reimburse
any seller to whom the coupon, certificate or documentation is
presented;
(2) The purchaser identifies himself
to the seller as a member of a group or organization entitled to
a price reduction or discount. A preferred customer card that
is available to any patron shall not constitute membership in
such a group; or
(3) The price reduction or discount is
identified as a third party price reduction or discount on the
invoice received by the purchaser or on a coupon, certificate or
other documentation presented by the purchaser.
(ix) "Tangible personal property" means all personal
property that can be seen, weighed, measured, felt or touched,
or that is in any other manner perceptible to the senses.
"Tangible personal property" includes electricity, water, gas,
steam and prewritten computer software; and includes any
controlled substances as defined by W.S. 35-7-1002(a)(iv) which
are not sold pursuant to a written prescription of or through a
licensed practitioner as defined by W.S. 35-7-1002(a)(xx);
(x) "Taxpayer" means the purchaser of tangible
personal property, admissions or services which are subject to
taxation under this article;
(xi) "Tertiary production" means the crude oil
recovered from a petroleum reservoir by means of a tertiary
enhanced recovery project to which one (1) or more tertiary
enhanced recovery techniques meeting the certification
requirements of the Wyoming oil and gas conservation commission
or the United States government are being applied;
(xii) Repealed by Laws 2019, ch. 186, § 2.
(xiii) "Transportable home" means and includes the
following as defined:
(A) "Modular home" means a residential dwelling
constructed in a factory to a residential construction code
other than the Federal Manufactured Home Construction and Safety
Standards;
(B) "Prebuilt home" means any residential
dwelling that is wholly, or in substantial part, made,
fabricated, formed or assembled in manufacturing facilities for
installation or assembly on a building site. Prebuilt home
shall include, but not be limited to, a manufactured home,
modular home and mobile home;
(C) "Manufactured home" means a residential
dwelling built in accordance with the Federal Manufactured Home
Construction and Safety Standards which is a unit more than
eight and one-half (8 1/2) feet in width which is designed,
constructed and equipped as a dwelling place or place of
business to which wheels may be attached for movement upon
streets or highways. Transportable homes are not included within
the meanings of trailer houses or trailers.
(xiv) "Transient guest" means a guest who remains for
less than thirty (30) continuous days;
(xv) "Vendor" means any person engaged in the
business of selling at retail or wholesale tangible personal
property, admissions or services which are subject to taxation
under this article. "Vendor" includes a vehicle dealer as
defined by W.S. 31-16-101(a)(xviii), a remote seller to the
extent provided by W.S. 39-15-501 and a marketplace facilitator
to the extent provided by W.S. 39-15-502. A person is not in the
business of selling if selling tangible personal property,
admissions or services which are subject to taxation under this
article is not a habitual or regular activity of the person.
Agents acting under the authority of the vendor include but are
not limited to truckers, peddlers, canvassers, salespersons,
representatives, employees, supervisors, distributors, delivery
persons or any other persons performing services in this state.
"Vendor" also includes every person who engages in regular or
systematic solicitation by three (3) or more separate
transmittances of an advertisement or advertisements in any
twelve (12) month period in a consumer market in this state by
the distribution of catalogs, periodicals, advertising flyers,
or other advertising, or by means of print, radio, television or
other electronic media, by mail, telegraph, telephone, computer
data base, cable, optic, microwave, satellite or other
communication system for the purpose of effecting retail sales
of tangible personal property;
(xvi) "Wholesale sale" means a sale of tangible
personal property or services to a vendor for subsequent sale;
(xvii) "Delivery charge" means a charge by the seller
for preparation and delivery to a location designated by the
purchaser of personal property or services including, but not
limited to, transportation, shipping, handling, postage, crating
and packing;
(xviii) "Well site" means an area where production
equipment is installed to store or prepare oil or gas for
transportation off the well site. Production equipment
includes, but is not limited to, wellheads, valves, tanks,
dehydrators, heater-treaters, separators, flow lines, meters,
flares, vapor recovery units and emission equipment. Except as
provided in this paragraph, production equipment for purposes of
defining a well site shall not include compressors, off well
site gathering lines and processing facilities;
(xix) "Directly and predominantly in manufacturing"
means an item manufactured from inventoried raw or prepared
material beginning at the point at which raw or prepared
material is moved from plant inventory on a contiguous plant
site and ending at a point at which manufacturing has altered
the raw or prepared material to its completed form, including
packaging, if required. Machinery used during the manufacturing
process to move material from one direct production step to
another in a continuous flow and machinery used in testing
during the manufacturing process shall be deemed to be used
directly and predominantly in manufacturing;
(xx) "Machinery" means all tangible personal property
eligible for a sales tax exemption pursuant to W.S.
39-15-105(a)(viii)(O), used to produce an article of tangible
personal property. The term includes both the basic unit and any
adjunct or attachment necessary for the basic unit to accomplish
its intended function, the materials for the construction or
repair of machinery, and machine tools;
(xxi) "Manufacturing" means the operation of
producing a new product, article, substance or commodity
different from and having a distinctive nature, character or use
from the raw or prepared material;
(xxii) "NAICS" means the Northern American Industry
Classification System manual of 2002 that organizes
establishments into industries on the basis of the activity in
which they are primarily engaged;
(xxiii) "Certified automated system" means software
certified under the streamlined sales and use 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;
(xxiv) "Certified service provider" means an agent
certified under the streamlined sales and use 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;
(xxv) "Computer" means an electronic device that
accepts information in a digital or similar form and manipulates
it for a result based on a sequence of instructions;
(xxvi) "Computer software" means a set of coded
instructions designed to cause a computer or automatic data
processing equipment to perform a task;
(xxvii) "Delivered electronically" means delivered to
the purchaser by means other than tangible storage media;
(xxviii) "Drug" means a compound, substance or
preparation, and any component of a compound, substance or
preparation, other than food and food ingredients, dietary
supplements or alcoholic beverages:
(A) Recognized in the official United States
Pharmacopoeia, official Homeopathic Pharmacopoeia of the United
States, or official National Formulary, or a supplement to any
of them;
(B) Intended for use in the diagnosis, cure,
mitigation, treatment or prevention of disease; or
(C) Intended to affect the structure or any
function of the body.
(xxix) "Durable medical equipment" means equipment
including its repair and replacement parts which:
(A) Can withstand repeated use;
(B) Is primarily and customarily used to serve a
medical purpose;
(C) Generally is not useful to a person in the
absence of illness or injury;
(D) Is not worn in or on the body;
(E) Does not include "mobility enhancing
equipment".
(xxx) "Electronic" means relating to technology
having electrical, digital, magnetic, wireless, optical,
electromagnetic or similar capabilities;
(xxxi) "Intangible personal property" includes:
(A) Money and cash on hand including currency,
gold, silver and other coin, specie and specie legal tender as
provided in W.S. 9-4-1304, bank drafts, certified checks and
cashier's checks;
(B) Money on deposit;
(C) Accounts receivable and other credits;
(D) Bonds, promissory notes, debentures and
other evidences of debt;
(E) Shares of stock or other written evidence of
ownership;
(F) Judgments for the payment of money;
(G) Annuities and annuity contracts.
(xxxii) "Lease" or "rental" means any transfer of
possession or control of tangible personal property for
consideration for a fixed or indeterminate period of time. A
lease or rental may include future options to purchase or extend
the lease or rental. "Lease" or "rental" shall include any
agreement covering a motor vehicle or trailer where the amount
of consideration may be increased or decreased by reference to
the amount realized upon sale or disposition of the property as
defined in 26 U.S.C. § 7701(h)(l). The definitions in this
paragraph shall be used for sales and use tax purposes
regardless of whether a transaction is characterized as a lease
or rental under generally accepted accounting principles, the
Internal Revenue Code, the Uniform Commercial Code, or other
applicable provisions of federal, state or local law. "Lease"
or "rental" shall not include:
(A) A transfer of possession or control of
property under a security agreement or deferred payment plan
that requires the transfer of title upon completion of the
required payments;
(B) A transfer of possession or control of
property under an agreement that requires the transfer of title
upon completion of required payments and payment of an option
price which does not exceed the greater of one hundred dollars
($100.00) or one percent (1%) of the total required payments; or
(C) Providing tangible personal property along
with an operator for a fixed or indeterminate period of time,
with the condition that the operator is necessary for the
equipment to perform as designed. For purposes of this
subparagraph, an operator shall do more than maintain, inspect
or set up the tangible personal property.
(xxxiii) "Load and leave" means delivery to the
purchaser by use of a tangible storage media where the tangible
storage media is not physically transferred to the purchaser;
(xxxiv) "Mobility enhancing equipment" means
equipment including its repair and replacement parts which:
(A) Is primarily and customarily used to provide
or increase the ability to move from one (1) place to another
and which is appropriate for use either in a home or a motor
vehicle;
(B) Is not generally used by persons with normal
mobility;
(C) Does not include any motor vehicle or
equipment on a motor vehicle normally provided by a motor
vehicle manufacturer;
(D) Does not include "durable medical
equipment".
(xxxv) "Over-the-counter-drug" means a drug that
contains a label that identifies the product as a drug as
required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
label includes:
(A) A drug facts panel; or
(B) A statement of any active ingredient with a
list of the ingredient contained in the compound, substance or
preparation.
(xxxvi) "Prescription" means an order, formula or
recipe issued in any form of oral, written, electronic or other
means of transmission by a duly licensed practitioner as defined
by W.S. 35-7-1002(a)(xx);
(xxxvii) "Prewritten computer software" means
computer software including any prewritten upgrade, which is not
designed and developed by the author or other creator to the
specifications of a specific purchaser. The combining of two
(2) or more prewritten computer software programs or prewritten
portions thereof does not cause the combination to be other than
prewritten computer software. Prewritten computer software
includes software designed and developed by the author or other
creator to the specifications of a specific purchaser when it is
sold to a person other than the specific purchaser. Where a
person modifies or enhances computer software of which the
person is not the author or creator, the person shall be deemed
to be the author or creator only of the person's modifications
or enhancements. Prewritten computer software or a prewritten
portion thereof that is modified or enhanced to any degree,
where the modification or enhancement is designed and developed
to the specifications of a specific purchaser remains prewritten
computer software. However, where there is a reasonable,
separately stated charge or an invoice or other statement of the
price given to the purchaser for the modification or
enhancement, the modification or enhancement shall not
constitute prewritten computer software;
(xxxviii) "Prosthetic device" means a replacement,
corrective or supportive device including repair and replacement
parts for the device, worn on or in the body to:
(A) Artificially replace a missing portion of
the body;
(B) Prevent or correct physical deformity or
malfunction; or
(C) Support a weak or deformed portion of the
body.
(xxxix) Telecommunications definitions:
(A) "800 service" means a telecommunications
service that allows a caller to dial a toll-free number without
incurring a charge for the call. The service is typically
marketed under the name "800", "855", "866", "877" and "888"
toll-free calling, and any subsequent numbers designated by the
Federal Communications Commission;
(B) "900 service" means an inbound toll
telecommunications service purchased by a subscriber that allows
the subscriber's customers to call in to the subscriber's
prerecorded announcement or live service. 900 service shall not
include the charge for collection services provided by the
seller of the telecommunications services to the subscriber or
service or product sold by the subscriber to the subscriber's
customer. The service is typically marketed under the name
"900" service, and any subsequent numbers designated by the
Federal Communications Commission;
(C) "Ancillary services" means services that are
associated with or incidental to the provision of
telecommunications services, including but not limited to
detailed telecommunications billing, directory assistance,
vertical service and voice mail services;
(D) "Coin-operated telephone service" means a
telecommunications service paid for by inserting money into a
telephone accepting direct deposits of money to operate;
(E) "Conference bridging service" means an
ancillary service that links two (2) or more participants of an
audio or video conference call and may include the provision of
a telephone number. Conference bridging service shall not
include the telecommunications services used to reach the
conference bridge;
(F) "Detailed telecommunications billing
service" means an ancillary service of separately stating
information pertaining to individual calls on a customer's
billing statement;
(G) "Directory assistance" means an ancillary
service of providing telephone number information or address
information;
(H) "Fixed wireless service" means a
telecommunications service that provides radio communication
between fixed points;
(J) "International" means a telecommunications
service that originates or terminates in the United States and
terminates or originates outside the United States,
respectively. United States includes the District of Columbia
or a United States territory or possession;
(K) "Interstate" means a telecommunications
service that originates in one (1) state of the United States or
a United States territory or possession, and terminates in a
different state of the United States or a United States
territory or possession;
(M) "Intrastate" means a telecommunications
service that originates in one (1) state of the United States or
a United States territory or possession and terminates in the
same state of the United States or a United States territory or
possession;
(N) "Mobile wireless service" means a
telecommunications service that is transmitted, conveyed or
routed regardless of the technology used, whereby the
origination or termination points of the transmission,
conveyance or routing are not fixed, including, by way of
example only, telecommunications services that are provided by a
commercial mobile radio service provider;
(O) "Paging service" means a telecommunications
service that provides transmission of coded radio signals for
the purpose of activating specific pagers, which transmissions
may include messages or sounds;
(P) "Pay telephone service" means a
telecommunications service provided through any pay telephone;
(Q) "Prepaid calling service" means the right to
access exclusively telecommunications services, which require
advance payment and which enables the origination of call using
an access number or authorization code, whether manually or
electronically dialed, and that is sold in predetermined units
or dollars of which the number declines with use in a known
amount;
(R) "Prepaid wireless calling service" means a
telecommunications service that provides the right to utilize
mobile wireless service as well as other nontelecommunications
services including the download of digital products delivered
electronically, content and ancillary services, which require
advance payment that is sold in predetermined units or dollars
of which the number declines with use in a known amount;
(S) "Private communications service" means a
telecommunications service that entitles the customer to
exclusive or priority use of a communications channel or group
of channels between or among termination points, regardless of
the manner in which the channel or channels are connected, and
includes switching capacity, extension lines, stations and any
other associated services that are provided in connection with
the use of the channel or channels;
(T) "Residential telecommunications service"
means a telecommunications service or ancillary services
provided to an individual for personal use at a residential
address, including an individual dwelling unit such as an
apartment. In the case of institutions where individuals reside
such as schools or nursing homes, telecommunications service is
considered residential if it is provided to and paid for by an
individual resident rather than the institution;
(U) "Telecommunications service" means the
electronic transmission, conveyance or routing of voice, data,
audio, video or any other information or signals to a point, or
between or among points. The term telecommunications service
includes such transmission, conveyance or routing in which
computer processing applications are used to act on the form,
code or protocol of the content for purposes of transmission,
conveyance or routing without regard to whether such service is
referred to as voice over internet protocol services or is
classified by the Federal Communications Commission as enhanced
or value added. Telecommunications service shall not include:
(I) Data processing and information
services that allow data to be generated, acquired, stored,
processed or retrieved and delivered by an electronic
transmission to a purchaser where the purchaser's primary
purpose for the underlying transaction is the processed data or
information;
(II) Installation or maintenance of wiring
or equipment on a customer's premises;
(III) Tangible personal property;
(IV) Advertising, including but not limited
to directory advertising;
(V) Billing and collection services
provided to third parties;
(VI) Internet access service;
(VII) Radio and television audio and video
programming services, regardless of the medium, including the
furnishing of transmission, conveyance and routing of the
services by the programming service provider. Radio and
television audio and video programming services shall include
but not be limited to cable service as defined in 47 U.S.C.
522(6) and audio and video programming services delivered by
commercial mobile radio service providers, as defined in 47
C.F.R. 20.3;
(VIII) Ancillary services; or
(IX) Digital products delivered
electronically including but not limited to software, music,
video, reading materials or ring tones.
(W) "Value-added nonvoice data service" means a
service that otherwise meets the definition of
telecommunications services in which computer processing
applications are used to act on the form, content, code, or
protocol of the information or data primarily for a purpose
other than transmission, conveyance or routing;
(Y) "Vertical service" means an ancillary
service that is offered in connection with one (1) or more
telecommunications services, which offers advanced calling
features that allow customers to identify callers and to manage
multiple calls and call connections, including conference
bridging services;
(Z) "Voice mail service" means an ancillary
service that enables the customer to store, send or receive
recorded messages. Voice mail service does not include any
vertical services that the customer may be required to have in
order to utilize the voice mail service.
(xl) "Bundled transaction" means the retail sale of
two (2) or more products, except real property and services to
real property, where the products are otherwise distinct and
identifiable, and the products are sold for one (1) nonitemized
price. A bundled transaction does not include the sale of any
products in which the sales price varies or is negotiable based
on the selection by the purchaser of the products included in
the transaction:
(A) "Distinct and identifiable products" does
not include:
(I) Packaging such as containers, boxes,
sacks, bags and bottles or other materials such as wrapping,
labels, tags and instruction guides that accompany the retail
sale of the products and are incidental or immaterial to the
retail sale thereof;
(II) A product provided free of charge with
the required purchase of another product. A product is provided
free of charge if the sales price of the product purchased does
not vary depending on the inclusion of the product provided free
of charge;
(III) Items included in the definition of
sales price.
(B) "One (1) nonitemized price" does not include
a price that is separately identified by product on a binding
sales or other supporting sales-related documentation made
available to the customer in paper or electronic form including,
but not limited to an invoice, bill of sale, receipt, contract,
service agreement, lease agreement, periodic notice of rates and
services, rate card or price list;
(C) A transaction that otherwise meets the
definition of a bundled transaction as defined above, is not a
bundled transaction if it is:
(I) The retail sale of tangible personal
property and a service where the tangible personal property is
essential to the use of the service, and is provided exclusively
in connection with the service, and the true object of the
transaction is the service; or
(II) The retail sale of services where one
(1) service is provided that is essential to the use or receipt
of a second service and the first service is provided
exclusively in connection with the second service and the true
object of the transaction is the second service; or
(III) A transaction that includes taxable
products and nontaxable products and the purchase price or sales
price of the taxable products is de minimis. "De minimis" means
the seller's purchase price or sales price of the taxable
products is ten percent (10%) or less of the total purchase
price or sales price of the bundled products. Sellers shall use
either the purchase price or the sales price of the products to
determine if the taxable products are de minimis. Sellers shall
not use a combination of the purchase price and sales price of
the products to determine if the taxable products are de
minimis. Sellers shall use the full term of a service contract
to determine if the taxable products are de minimis; or
(IV) The retail sale of exempt tangible
personal property and taxable tangible personal property where:
(1) The transaction includes food and
food ingredients, drugs, durable medical equipment, mobility
enhancing equipment, over the counter drugs, prosthetic devices
or medical supplies; and
(2) Where the seller's purchase price
or sales price of the taxable tangible personal property is
fifty percent (50%) or less of the total purchase price or sales
price of the bundled tangible personal property. Sellers shall
not use a combination of the purchase price and sales price of
the tangible personal property when making the fifty percent
(50%) determination of the transaction.
(D) When a bundled transaction includes a
telecommunications service, ancillary service, internet access
or audio or video programming service:
(I) If the price of the bundle is
attributable to products that are taxable and products that are
nontaxable, the portion of the price attributable to the
nontaxable products may be subject to tax unless the provider
can identify by reasonable and verifiable standards such portion
from its books and records that are kept in the regular course
of business for other purposes, including, but not limited to
nontax purposes;
(II) If the price of the bundle is
attributable to products that are subject to tax at different
rates, the total price may be treated as attributable to the
products subject to tax at the highest rate unless the provider
can identify by reasonable and verifiable standards the portion
of the price attributable to the products subject to tax at the
lower rate from its books and records that are kept in the
regular course of business for other purposes, including, but
not limited to nontax purposes.
(xli) "Food for domestic home consumption" means
substances whether in liquid, concentrated, solid, frozen, dried
or dehydrated form that are sold for ingestion or chewing by
humans and are consumed for their taste or nutritional value.
"Food for domestic home consumption" does not include alcoholic
beverages, tobacco or prepared foods;
(xlii) "Direct mail" means printed material delivered
or distributed by United States mail or other delivery service
to a mass audience or to addressees on a mailing list provided
by the purchaser or at the direction of the purchaser when the
cost of the items are not billed directly to the recipients.
"Direct mail" includes tangible personal property supplied
directly or indirectly by the purchaser to the direct mail
seller for inclusion in the package containing the printed
material. "Direct mail" does not include multiple items of
printed material delivered to a single address;
(xliii) "Specified digital products" means
electronically transferred:
(A) "Digital audio-visual works" which means a
series of related images which, when shown in succession, impart
an impression of motion, together with accompanying sounds, if
any;
(B) "Digital audio works" which means works that
result from the fixation of a series of musical, spoken or other
sounds, including ringtones; or
(C) "Digital books" which means works that are
generally recognized in the ordinary and usual sense as books.
(xliv) "Data processing services center" means a
business or business unit which is primarily engaged in
providing infrastructure to house a group of network server
computers and associated network storage devices in one (1)
physical location in order to centralize one (1) or more of the
following: storage, management, processing or dissemination of
data and information pertaining to a particular business,
taxonomy or body of knowledge. The business may provide
specialized hosting activities such as web hosting, streaming
services or application hosting; application service
provisioning; or general time-share mainframe facilities to
itself or to its clients. The client of a data processing
services center may be a person or company not affiliated with
the data processing services center or other business unit
within the business entity which owns the data processing
services center;
(xlv) "Qualifying computer equipment" means tangible
personal property eligible for the exemption provided by W.S.
39-15-105(a)(viii)(S). The term shall include computers,
servers, monitors, keyboards, storage devices and other
peripherals, racking systems, cabling and trays necessary for
the operation of the data processing services center;
(xlvi) "Prepared food":
(A) Includes:
(I) Food sold in a heated state or heated
by the seller;
(II) Two (2) or more food ingredients mixed
or combined by the seller for sale as a single item; or
(III) Food sold with eating utensils
provided by the seller including plates, knives, forks, spoons,
glasses, cups, napkins or straws. A container or package used
to transport the food is not an eating utensil.
(B) Does not include:
(I) Food that is only cut, repackaged or
pasteurized by the seller;
(II) Eggs, fish, meat, poultry or foods
containing raw animal foods and which are required or
recommended to be cooked by the consumer to prevent food borne
illness;
(III) Food sold by a seller whose proper
primary NAICS classification is manufacturing in sector 311,
except subsector 3118 dealing with bakeries;
(IV) Food sold in an unheated state by
weight or volume as a single item; or
(V) Bakery items including bread, rolls,
buns, biscuits, bagels, croissants, pastries, donuts, danishes,
cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
and other bakery goods unless the item is sold as prepared food
under subdivision (xlvi)(A)(III) of this subsection.
(xlvii) "Exempt motor vehicle" means any motor
vehicle that is exempt from taxation under W.S. 39-15-105. Upon
transfer of title of an exempt motor vehicle, a county treasurer
shall provide an applicant documentation noting any valid sales
tax exemption and a receipt specifying the amount of sales tax
collected;
(xlviii) "Purchase price" means the sales price paid
for property purchased for storage, use or consumption in this
state;
(xlix) "Storage" means the keeping or retention in
this state of tangible personal property purchased from a vendor
for any purpose except for sale in the course of business or
subsequent use outside the state;
(xlx) "Use" means the exercise of any right or power
over tangible personal property incident to ownership or by any
transaction where possession is given by lease or contract.