Arkansas Code Title 26. Taxation § 26-52-439. Livestock reproduction equipment or substances

(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:

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