2023 - 2024 LEGISLATURE
LRB-1678/1
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2023 ASSEMBLY BILL 20
February 7, 2023 - Introduced by Representatives MURPHY, ALLEN, BALDEH,
BEHNKE, BODDEN, BRANDTJEN, EDMING, GUSTAFSON, MURSAU, RETTINGER, TITTL,
TUSLER and WICHGERS, cosponsored by Senators JACQUE, BALLWEG, CARPENTER
and NASS. Referred to Committee on Ways and Means.
1 AN ACT to amend 77.54 (30) (a) 2. of the statutes; relating to: the sales and use
2 tax exemption for electricity and natural gas sold for residential use.
Analysis by the Legislative Reference Bureau
Under current law, electricity and natural gas sold during the months of
November, December, January, February, March, and April for residential use is
exempt from the sales and use tax. This bill exempts from the sales and use tax
electricity and natural gas sold for residential use regardless of when it is sold.
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:
3 SECTION 1. 77.54 (30) (a) 2. of the statutes is amended to read:
4 77.54 (30) (a) 2. Electricity and natural gas sold during the months of
5 November, December, January, February, March and April for residential use.
6 SECTION 2.0Effective date.
 2023 - 2024 Legislature -2- LRB-1678/1
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ASSEMBLY BILL 20 SECTION 2
1 (1) This act takes effect on the first day of the 2nd month beginning after
2 publication.
3 (END)


Statutes affected:
Bill Text: 77.54(30)(a)2, 77.54