Another member has disagreed with me on this point. I say that the lights are "utilization equipment," and are therefore not covered by the 90 day limit. That limit applies to the electrical installation, and to me that means from the breaker to the outlet. If that is, for example, conduit and wire to a permanently mounted outlet box with a receptacle, then it is not temporary, and can stay up all year round.
This was years ago, but here is my reasoning. Each holiday season, I would hang strings of colored lights along my gutters. I would remove the light bulb from an external fixture, and install an adapter to allow me to plug in the lights. In my view, it was that adapter that comprised the "temporary installation." Thus, within 90 days I was obliged to remove it and put the light bulb back in. However, I was free to leave the lights hanging from the gutters all year long (this is where the other member disagreed with me). I held that the lights were not part of the electrical installation, any more than a lamp that you leave on the same side table for years on end. I made the case that I could buy a box of holiday lights, and without opening it, I could toss it onto the roof and leave it there forever. That would not cause it to become an electrical installation. Nor would opening the box and hanging the light string along the gutter.