Residential electric sales tax questions answered: A new state law that went into effect Oct. 1 made residential electricity and natural gas usage exempt from sales tax year-round. Previously, energy usage was tax exempt only from November through April, when home heating is considered an essential service. In response to lingering questions from some member utilities, here are a few areas of clarification, based on information from the Department of Revenue:
- Sales to a second home (i.e. something that’s residential, but not a primary residence) still need to be taxed.
- Sales to “common areas” in apartment buildings fall under “residential use” in the statute, and would therefore be exempt from sales tax.
- Sales for area lighting, if used for primary residential purposes, are exempt from sales tax. If the area lighting is used for commercial, or secondary residences, the sales tax would apply.
Statute details can be found at 77.54(30)(a)2. The general guidance is to apply prior logic regarding the taxation; if the customer was previously tax-exempt in the winter, they are tax-exempt year-round. As always, you’re encouraged to consult your accountant or tax adviser with other specific questions about the new law.
Learn the basics of advocacy — attend free, live webinar on Dec. 4: Ever wonder what “advocacy” really means — or how you can make your voice heard? Join your fellow municipal employees on Thursday, Dec. 4 at 1:00 p.m. for an “Advocacy 101” webinar designed to break it all down in a simple, practical way.
In this interactive session, you’ll learn:
- What advocacy is (and how it’s different from lobbying).
- Why it matters for our communities and industry.
- Easy, effective ways to share your story and get your message across.
- Who the key decision-makers are and how they shape policy.
No experience is required — just bring your curiosity and a willingness to give it a try. By the end, you’ll walk away with a few simple tools and a better understanding of how everyday people can make a real difference. There is no cost, but pre-registration is required. Register today!
The November edition of Live Lines was distributed on Nov. 4. In case you missed it, you can find it online here.
Register today for 2026 Electric Operations Conference & Expo: MEUW and the Wisconsin Electric Cooperative Association (WECA) will hold the 2026 Electric Operations Conference & Expo at the Kalahari Resort in Wisconsin Dells on Jan. 14 – 15. Employees at all levels are welcome and encouraged to attend this year’s event, which features a full agenda with a great lineup of speakers, including nationally renowned safety speaker, Brandon Schroeder. There will also be breakout sessions and cohort discussions on important topics, as well as an Expo with utility suppliers and service providers that will run for five hours on Thursday, Jan. 15.
There are three different options for registration passes — Kilowatt, Megawatt, and Gigawatt. The Gigawatt pass provides access to all sessions on both days, the Welcome Reception, the Expo, and all meals (except for the Apprentice Graduation Banquet, which requires a separate registration). However, those most interested in the trade show, for example, can opt to purchase a Megawatt pass, which offers access to the Wednesday Welcome Reception and Thursday’s conference sessions, meals, and the Expo. MEUW members who register by Dec. 1 will only pay $325 for the Gigawatt pass or $225 for the Megawatt pass.
Full details about the event are available here. Don’t forget to book your EOCE hotel room today to take advantage of the reduced rate.
Register for EOCE26 by Nov. 26 for a chance to win a free room upgrade! As an added incentive, if you register for the Electric Operations Conference & Expo by Wednesday, Nov. 26, you’ll automatically be entered into a drawing to win a complimentary sleeping room upgrade. Register today!
Focus on Energy making solar PV incentive changes: In response to the expiration of the Federal Clean Energy Tax Credits at the end of this year, Focus is changing solar PV incentive rebates staring Jan. 1, 2026:
- The residential solar PV rebate will increase from $300 per system to $600 per kW up to a maximum incentive of $2,400.
- Non-residential solar PV incentive will change to $600 per kW, up to $2,400, then $50 per kW thereafter up to a maximum of $25,000.
- The Rural bonus of $300 for residential, and $10,000 for agricultural producers will be discontinued.
The rebate increase is intended to help customers since they will no longer be able to take advantage of the Federal Tax Credit. To receive the higher rebate, customers will need to attest on the application that they are not claiming the 2025 Federal Tax Credit. For more information, contact Jennie Brooks at (608) 716-8383.
Still time to register for Leadership course: Finish the year strong by learning how to lead with consistency, understanding why consistency is essential to being an effective utility leader. The one-day class is being held on Wednesday, Dec. 3, in Mauston. Participants will take away practical ideas they can apply to become a consistent leader and learn how consistency can help to inspire people to work toward a common goal. Part of MEUW’s professional development programming, full details about the instructor and what you’ll learn are located here. Give a gift to yourself and register today!