§ 26-52-439 - Livestock reproduction equipment or substances. - Arkansas Statutes

26-52-439. Livestock reproduction equipment or substances.

(a) As used in this section:

(1) "Livestock" means any mammal the products of which ordinarily are used for food or human consumption;

(2) "Livestock reproduction equipment" means any of the following used in the reproduction of livestock:

(A) Nitrogen;

(B) Nitrogen tanks; or

(C) Any equipment used to implement the reproduction technique; and

(3) "Livestock reproduction substance" means any natural or artificial substance used in the reproduction of livestock, including semen or embryos.

(b) Any livestock reproduction equipment or livestock reproduction substance shall be exempt from the tax imposed by this chapter.