Ark. Code Ann. § 26-51-1302: Definitions

As used in this subchapter:

(1) "Gaming winnings" means winnings from electronic games of skill based on the amount paid with respect to the wager without reduction for the amount of the wager; and

(2) "Racing winnings" means winnings from live dog racing or horse racing based on the amount paid with respect to the wager less the amount of the wager.