26 CAR § 30-1132. Exemptions from tax — Livestock reproduction equipment

(a) The gross receipts or gross proceeds derived from the sale of livestock reproduction equipment or substances are exempt from gross receipts tax. (b) Definitions. As used in this section: (1) “Livestock” means any mammal the products of which are used for food or human consumption; (2) “Livestock reproduction equipment” includes any of the following used in the reproduction of livestock: (A) Nitrogen; (B) Nitrogen tanks; and (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.