According to the API, the only difference between casing and tubing is the diameter- from memory, if it's bigger than 5", it's casing, if smaller it's tubing.
So for example, when I install and cement 4-1/2" casing, I turn to the tubing section of API 5CT for its size and performance data.
Both tubing and casing are OCTG (oil county tubular goods). Colloquially tubing is the tube the oil or gas flows up and is supended inside the casing that lines the wellbore. However, I've seen 7" tubing and 4" casing in different wells, and uncemented casing (horizontal liners anyone?) and cemented tubing (OK that was a cock up while we were trying to do a water shut-off but still....)