2025 - 2026 LEGISLATURE
LRB-2884/1
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2025 SENATE BILL 237
May 9, 2025 - Introduced by Senators JAMES, NASS and WANGGAARD, cosponsored
by Representatives GREEN, ANDRACA, BEHNKE, MELOTIK, MURSAU, NOVAK,
O'CONNOR and SUBECK. Referred to Committee on Judiciary and Public
Safety.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to create 77.54 (75) of the statutes; relating to: a sales and use tax
exemption for equipment associated with the use of a search and rescue dog.
Analysis by the Legislative Reference Bureau
This bill provides a sales and use tax exemption for the sale of tangible
personal property used to train, manage, or control a search and rescue dog. The
bill requires a purchaser to provide an exemption certificate to the seller in order to
claim the exemption.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be
printed as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 77.54 (75) of the statutes is created to read:
77.54 (75) (a) In this subsection, Xsearch and rescue dogY means a canine that
is trained or being trained by a state or nationally recognized search and rescue
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5 2025 - 2026 Legislature
SENATE BILL 237
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SECTION 1
agency to locate lost or missing individuals or victims of disasters in search and
rescue activities.
(b) The sales price from the sale of and the storage, use, or other consumption
of tangible personal property used to train, manage, or control a search and rescue
dog.
SECTION 2. Effective date.
(1) This act takes effect on the first day of the 3rd month beginning after
publication.
(END)
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