Assembly Bill 240 proposes a sales and use tax exemption for equipment related to the training, management, or control of search and rescue dogs in Wisconsin. The bill defines a "search and rescue dog" as a canine trained by a recognized agency to locate lost individuals or disaster victims. To claim this exemption, purchasers must provide an exemption certificate to the seller.

The new legal language created under section 77.54 (75) outlines the specifics of the exemption, including the definition of a search and rescue dog and the types of tangible personal property eligible for the exemption. The bill is set to take effect on the first day of the third month following its publication. Additionally, due to its nature as a tax exemption, it may be reviewed by the Joint Survey Committee on Tax Exemptions.