Assembly Bill 240 proposes the creation of a sales and use tax exemption specifically for equipment associated with the training, management, or control of search and rescue dogs. Under the new statute, defined as 77.54 (75), a "search and rescue dog" is described as a canine trained by a recognized agency to locate lost individuals or disaster victims. To benefit from this exemption, purchasers must provide an exemption certificate to the seller at the time of purchase.

The bill aims to support the efforts of search and rescue operations by reducing the financial burden associated with acquiring necessary equipment. It is anticipated that this legislation will be reviewed by the Joint Survey Committee on Tax Exemptions due to its implications on state and local tax policies. The act is set to take effect on the first day of the third month following its publication.