| 1 | 1 | | 2025 - 2026 LEGISLATURE |
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| 2 | 2 | | LRB-1318/1 |
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| 3 | 3 | | KP:cjs |
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| 4 | 4 | | 2025 SENATE BILL 90 |
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| 5 | 5 | | March 7, 2025 - Introduced by Senators JACQUE, FEYEN, CARPENTER, NASS and |
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| 6 | 6 | | PFAFF, cosponsored by Representatives MURPHY, ALLEN, BEHNKE, DITTRICH, |
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| 7 | 7 | | GOEBEN, KREIBICH, MURSAU and WICHGERS. Referred to Committee on |
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| 8 | 8 | | Agriculture and Revenue. |
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| 9 | 9 | | AN ACT to amend 77.54 (30) (a) 2. of the statutes; relating to: the sales and |
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| 10 | 10 | | use tax exemption for electricity and natural gas sold for residential use. |
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| 11 | 11 | | Analysis by the Legislative Reference Bureau |
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| 12 | 12 | | Under current law, electricity and natural gas sold during the months of |
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| 13 | 13 | | November, December, January, February, March, and April for residential use is |
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| 14 | 14 | | exempt from the sales and use tax. This bill exempts from the sales and use tax |
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| 15 | 15 | | electricity and natural gas sold for residential use regardless of when it is sold. |
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| 16 | 16 | | Because this bill relates to an exemption from state or local taxes, it may be |
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| 17 | 17 | | referred to the Joint Survey Committee on Tax Exemptions for a report to be |
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| 18 | 18 | | printed as an appendix to the bill. |
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| 19 | 19 | | For further information see the state and local fiscal estimate, which will be |
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| 20 | 20 | | printed as an appendix to this bill. |
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| 21 | 21 | | The people of the state of Wisconsin, represented in senate and assembly, do |
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| 22 | 22 | | enact as follows: |
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| 23 | 23 | | SECTION 1. 77.54 (30) (a) 2. of the statutes is amended to read: |
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| 24 | 24 | | 77.54 (30) (a) 2. Electricity and natural gas sold during the months of |
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| 25 | 25 | | November, December, January, February, March and April for residential use. |
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| 30 | 30 | | 5 2025 - 2026 Legislature |
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| 31 | 31 | | SENATE BILL 90 |
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| 32 | 32 | | - 2 - LRB-1318/1 |
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| 33 | 33 | | KP:cjs |
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| 34 | 34 | | SECTION 2 |
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| 35 | 35 | | SECTION 2. Effective date. |
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| 36 | 36 | | (1) This act takes effect on the first day of the 2nd month beginning after |
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| 37 | 37 | | publication. |
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| 38 | 38 | | (END) |
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