Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 40007 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 40007
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 40007 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.