Wyoming Statutes Title 39. Taxation and Revenue § 39-16-301. Definitions

(i) “Contractor” means any general or prime contractor or subcontractor;

(ii) “General or prime contractor” means:

(iii) “Nonresident general or prime contractor” means any general or prime contractor who has not been a bona fide resident of the state of Wyoming for at least one (1) year prior to bidding upon a contract;

(iv) “Nonresident subcontractor” means any subcontractor who has not been a bona fide resident of the state of Wyoming for at least one (1) year prior to bidding upon a contract;

(v) “Sales tax” means the excise tax imposed by the Selective Sales Tax Act of 1937;

(vi) “Subcontractor” means any person who agrees with another contractor to perform any part of that contractor's obligation for furnishing services or furnishing materials and services for the construction, alteration, improvement or repair of real property in this state;

(vii) “Surety bond” means a bond or undertaking executed by a surety company authorized to do business in the state;

(viii) Repealed by Laws 2019, ch. 186, § 2, eff. July 1, 2019.

(ix) “Use tax” means the excise tax imposed by the Use Tax Act of 1937.