Assembly Bill 31 introduces a new subchapter to Chapter 218 of the Wisconsin statutes, establishing a "lemon law" for implements of husbandry, which are agricultural machinery and equipment. The bill mandates that if an implement of husbandry has a defect that significantly impairs its use, value, or safety and is covered by an express warranty, the manufacturer, lessor, or authorized dealer must repair the defect upon notification from the consumer. If the same defect persists after four repair attempts or if the implement is out of service for at least 30 days due to warranty issues, the consumer is entitled to either a replacement implement or a full refund.

The bill outlines specific definitions, including "nonconformity," "consumer," and "out of service," and details the processes for obtaining repairs, replacements, or refunds. It also includes provisions for collateral costs incurred by the consumer and stipulates that manufacturers must disclose any nonconformities when selling or leasing returned implements. Additionally, the bill allows manufacturers to seek a refund of sales tax from the Department of Revenue for any taxes refunded to consumers under this law. Overall, the legislation aims to protect consumers by ensuring that they receive functional and safe agricultural equipment under warranty.