Relating to: the sales and use tax exemption for electricity and natural gas sold for residential use. (FE)

SB 90 amends Wisconsin's tax code to limit the sales and use tax exemption for residential electricity and natural gas to the winter months of November through April. This change directly affects homeowners and renters who use these utilities for heating during the colder months. The bill modifies an existing statute to specify that the tax exemption applies only during these six months, rather than year-round. It does not alter the tax rate itself but restricts the period when the exemption applies. The bill is currently in committee review after being introduced in March 2025.