Bill > SB237

This bill creates a sales and use tax exemption for equipment specifically related to search and rescue dogs, which are defined as canines trained or being trained by a state or nationally recognized search and rescue agency to locate lost or missing individuals or disaster victims. The exemption applies to the sale, storage, use, or consumption of tangible personal property used to train, manage, or control these specialized dogs. To claim the tax exemption, purchasers must provide an exemption certificate to the seller. The bill will take effect on the first day of the third month following its publication, which means it aims to provide financial relief to individuals or organizations involved in search and rescue operations by reducing the tax burden on equipment necessary for training and managing search and rescue dogs. By creating this specific tax exemption, the bill recognizes the important public service performed by search and rescue dogs and seeks to support the organizations and handlers who work with these highly trained animals.

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https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb237