“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.
Cal. Rev. & Tax. Code § 40007
General Provisions and Definitions
Known as the Energy Resources Surcharge Law
The act spans §§ 40001–40010 (10 sections).
Added by Stats. 1974, Ch. 991.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.