Section 40007

Rev. & Tax. Code § 40007, under General Provisions and Definitions.

Rev. & Tax. Code § 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.)