Senate Bill 90 proposes an amendment to the sales and use tax exemption for electricity and natural gas sold for residential use in Wisconsin. Currently, this exemption applies only to sales made during the months of November through April. The bill seeks to expand this exemption to include electricity and natural gas sold for residential use at any time of the year, effectively removing the seasonal limitation.

The specific legal language being amended is found in section 77.54 (30) (a) 2. of the statutes, where the phrase "during the months of November, December, January, February, March, and April" is deleted. This change aims to provide year-round tax relief for residents using electricity and natural gas, potentially easing financial burdens associated with energy costs. The bill is set to take effect on the first day of the second month following its publication.

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