Revenue and Taxation Code § 40007
‹ § 40006§ 40008 ›Open in browserleginfo ↗40007.
“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.)