Consult a doctor immediately and report the incident to the local health department or animal control officer.
Rabies is carried in saliva, so a wound from a bite should be washed thoroughly with soap and water to decrease the chance of infection. Any direct contact with an infected animal can result in an infection, however, and therefore should be treated.
If the animal can be captured, or if it is already dead, it should be contained in a box or plastic bag and turned over to health officials for testing.