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.
(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) "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.
(u) "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.
(v) "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.
(w) "Production Casing" means the series of
steel pipe lengths, screwed or welded together through which oil and gas flows
to the surface.
(x) "Purchaser"
means a person to whom a sale of tangible personal property is made or to whom
a service is furnished.
(y)
"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.
(z) "Seller" means a person making sales,
leases, or rentals of tangible personal property or services.
(aa) "Streamlined Sales Tax Agreement" means
the agreement adopted pursuant to
W.S.
39-15-403.
Notes
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