California Revenue and Taxation Code Section 40007

CA Rev & Tax Code § 40007 (2017)  

“Sale” or “purchase” mean the furnishing or receiving of electrical energy for a consideration. “Sale” does not include the charging of batteries when the consideration therefor is not computed upon the kilowatt-hours of electrical energy furnished.

(Added by Stats. 1974, Ch. 991.)

Last modified: October 25, 2018