An Act to create 77.54 (75) of the statutes; Relating to: a sales and use tax exemption for equipment associated with the use of a search and rescue dog. (FE)
Summary
AB240 creates a new sales and use tax exemption in Wisconsin for tangible personal property used to train, manage, or control a search and rescue dog. The bill defines a “search and rescue dog” as a canine trained or being trained by a state or nationally recognized search and rescue agency to locate lost or missing individuals or disaster victims. To claim the exemption, the purchaser must provide an exemption certificate to the seller.
The exemption applies to both the sale price and the storage, use, or other consumption of qualifying property, and it would be codified as a new subsection in Wisconsin’s sales tax exemption statute, section 77.54. The bill takes effect on the first day of the third month after publication. Because it creates a tax exemption, it may also be reviewed by the Joint Survey Committee on Tax Exemptions and accompanied by a fiscal estimate.
Impact
AB240 would amend Wisconsin’s sales and use tax law by adding a targeted exemption for equipment and related tangible personal property used in connection with search and rescue dogs. This would reduce tax liability for qualifying purchasers, likely including search and rescue organizations, handlers, and agencies that train or deploy these dogs. The bill does not change criminal, public safety, or animal welfare statutes directly, but it provides a tax preference intended to support search and rescue operations.
Sentiment
The available voting history suggests strong support for the bill in the Assembly, where it passed 97-0. No committee transcript excerpts were provided, and there is no recorded opposition in the materials supplied. Overall, the bill appears to have been viewed favorably as a narrow, public-safety-oriented tax relief measure.
Contention
There is little evidence of substantive controversy in the provided record. The main policy issue is the creation of a new tax exemption, which can raise questions about revenue loss, scope, and whether the benefit should be limited to equipment used for search and rescue dogs rather than broader emergency-response activities. Any such concerns are not reflected in the supplied votes or transcripts, and the bill’s unanimous Assembly passage indicates minimal visible opposition.
Crossfiled
An Act to create 77.54 (75) of the statutes; Relating to: a sales and use tax exemption for equipment associated with the use of a search and rescue dog. (FE)
To Amend The Sales And Use Tax Exemptions For Certain Machinery And Equipment Used In Manufacturing; And To Provide A Sales And Use Tax Exemption For Machinery And Equipment Used In Closed-loop Recycling.