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2025 - 2026 LEGISLATURE
LRB-1403/1
KP:cdc
May 2, 2025 - Introduced by Representatives Green, Andraca, Behnke, Melotik, Mursau, Novak, O'Connor and Subeck, cosponsored by Senators James, Nass and Wanggaard. Referred to Committee on Ways and Means.
AB240,1,2
1An Act to create 77.54 (75) of the statutes; relating to: a sales and use tax
2exemption 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:
AB240,13Section 1. 77.54 (75) of the statutes is created to read:
AB240,2,2477.54 (75) (a) In this subsection, search and rescue dog means a canine that
5is trained or being trained by a state or nationally recognized search and rescue

1agency to locate lost or missing individuals or victims of disasters in search and
2rescue activities.
AB240,2,53(b) The sales price from the sale of and the storage, use, or other consumption
4of tangible personal property used to train, manage, or control a search and rescue
5dog.
AB240,26Section 2. Effective date.
AB240,2,87(1) This act takes effect on the first day of the 3rd month beginning after
8publication.
AB240,2,99(end)
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