WI SB237

Creates a sales and use tax exemption for tangible personal property used to train, manage, or control search and rescue dogs

Defines "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

Requires purchasers to provide an exemption certificate to sellers to claim the tax exemption

Takes effect on the first day of the 3rd month after publication