Section 27-3-104 - "Employment" defined; generally; exceptions(a) As used in this act, "employment" means service: (i) Performed by an employee defined under 26 U.S.C. § 3306(i) including service in interstate commerce, except 26 U.S.C. § 3121(d)(2) does not apply;(ii) Subject to any federal tax against which credit may be taken for contribution payments into any state unemployment fund;(iii) Required to be employment under this act as a condition for full tax credit against the tax imposed by 26 U.S.C. §§ 3301 through 3311; and(iv) Otherwise specified under W.S. 27-3-104 through 27-3-108.(b) An individual who performs service for wages is an employee for purposes of this act unless it is shown that the individual: (i) Is free from control or direction over the details of the performance of services by contract and by fact;(ii) Repealed by Laws 1991, ch. 153, § 1.(iii) Repealed by Laws 1995, ch. 121, § 3.(iv) Repealed by Laws 1995, ch. 121, § 3.(v) Represents his services to the public as a self-employed individual or an independent contractor; and(vi) May substitute another individual to perform his services.(c) As used in this act, "employment" does not include service performed by a person acting as a fiduciary, as that term is defined in W.S. 4-10-103(a)(vii), and receiving reasonable compensation for fiduciary services pursuant to the Uniform Trust Code or the Wyoming Probate Code.Amended by Laws 2014 , ch. 107, § 1, eff. 7/1/2014.