{"data":{"id":"us-ca/rtc-40007","jurisdiction":"us-ca","citation":"RTC § 40007","heading":"","body":"“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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 1. General Provisions and Definitions [40001. - 40010.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"fec50690f7a2d23de9b2f2c12cd724cbda28544ce57c01b4259ad5e582b6c5a7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40006","next":"us-ca/rtc-40008"},"notice":"GroundRules: Original legal text. Not legal advice."}