§ 40007
36 words·~1 min read·
/ca/revenue-and-taxation-code/40007·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.