Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 1. General Provisions and Definitions

Section 40007

40007. "Sale" or "Purchase." "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.