| 1 | 1 | | 2025 - 2026 LEGISLATURE |
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| 2 | 2 | | LRB-1403/1 |
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| 3 | 3 | | KP:cdc |
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| 4 | 4 | | 2025 ASSEMBLY BILL 240 |
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| 5 | 5 | | May 2, 2025 - Introduced by Representatives GREEN, ANDRACA, BEHNKE, MELOTIK, |
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| 6 | 6 | | MURSAU, NOVAK, O'CONNOR and SUBECK, cosponsored by Senators JAMES, |
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| 7 | 7 | | NASS and WANGGAARD. Referred to Committee on Ways and Means. |
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| 8 | 8 | | AN ACT to create 77.54 (75) of the statutes; relating to: a sales and use tax |
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| 9 | 9 | | exemption for equipment associated with the use of a search and rescue dog. |
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| 10 | 10 | | Analysis by the Legislative Reference Bureau |
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| 11 | 11 | | This bill provides a sales and use tax exemption for the sale of tangible |
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| 12 | 12 | | personal property used to train, manage, or control a search and rescue dog. The |
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| 13 | 13 | | bill requires a purchaser to provide an exemption certificate to the seller in order to |
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| 14 | 14 | | claim the exemption. |
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| 15 | 15 | | Because this bill relates to an exemption from state or local taxes, it may be |
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| 16 | 16 | | referred to the Joint Survey Committee on Tax Exemptions for a report to be |
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| 17 | 17 | | printed as an appendix to the bill. |
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| 18 | 18 | | For further information see the state and local fiscal estimate, which will be |
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| 19 | 19 | | printed as an appendix to this bill. |
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| 20 | 20 | | The people of the state of Wisconsin, represented in senate and assembly, do |
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| 21 | 21 | | enact as follows: |
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| 22 | 22 | | SECTION 1. 77.54 (75) of the statutes is created to read: |
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| 23 | 23 | | 77.54 (75) (a) In this subsection, Xsearch and rescue dogY means a canine that |
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| 24 | 24 | | is trained or being trained by a state or nationally recognized search and rescue |
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| 29 | 29 | | 5 2025 - 2026 Legislature |
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| 30 | 30 | | ASSEMBLY BILL 240 |
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| 31 | 31 | | - 2 - LRB-1403/1 |
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| 32 | 32 | | KP:cdc |
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| 33 | 33 | | SECTION 1 |
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| 34 | 34 | | agency to locate lost or missing individuals or victims of disasters in search and |
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| 35 | 35 | | rescue activities. |
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| 36 | 36 | | (b) The sales price from the sale of and the storage, use, or other consumption |
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| 37 | 37 | | of tangible personal property used to train, manage, or control a search and rescue |
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| 38 | 38 | | dog. |
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| 39 | 39 | | SECTION 2. Effective date. |
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| 40 | 40 | | (1) This act takes effect on the first day of the 3rd month beginning after |
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| 41 | 41 | | publication. |
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| 42 | 42 | | (END) |
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