Senate Bill 237 proposes a sales and use tax exemption for equipment related to the training, management, or control of search and rescue dogs. Specifically, the bill creates a new statute, 77.54 (75), which defines a search and rescue dog 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.

The bill is designed 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 revenues. The act is set to take effect on the first day of the third month following its publication.