{"data":{"id":"us-wy/wyo.-stat.-39-15-402","jurisdiction":"us-wy","citation":"Wyo. Stat. § 39-15-402","heading":"Definitions.","body":"(a) As used in this article:\n(i) \"Agreement\" means the streamlined sales and use tax agreement;\n(ii) \"Certified automated system\" means software certified jointly by the states that are signatories to the 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;\n(iii) \"Certified service provider\" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;\n(iv) \"Department\" means the department of revenue;\n(v) \"Director\" means the director of the department of revenue;\n(vi) \"Person\" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity;\n(vii) \"Sales tax,\" \"use tax\" or \"sales and use tax\" means the tax levied under W.S. 39-15-101 through 39-15-311;\n(viii) \"Seller\" means any person making sales, leases, or rentals of personal property or services;\n(ix) \"State\" means any state of the United States and includes the District of Columbia;\n(x) Repealed by Laws 2026, ch. 19, § 3.","path":["TITLE 39 - TAXATION AND REVENUE","CHAPTER 15 - SALES AND USE TAX","ARTICLE 4 - UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://wyoleg.gov/statutes/compress/title39.pdf","current_through":"2026 Budget Session; as of 2026-07-01","vintage":"","retrieved_at":"2026-09-04T00:16:32Z","sha256":"f2249559b023aa32b0d4142f743a1ecf1ea6c2c80f83ca1010149a21ccb63d33","source_id":"us-wy","stale":false,"prev":"us-wy/wyo.-stat.-39-15-401","next":"us-wy/wyo.-stat.-39-15-403"},"notice":"GroundRules: Original legal text. Not legal advice."}