Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Energy Resources Surcharge Annotations

REGISTRATION

Sales of electric energy for resale from one electric utility to another electric utility are generally exempt from the surcharge. However, the seller would still be required to file a return under Section 40061. 1/7/88.

Electric Service Providers

The Electric Service Provider (ESP) that contracts with the consumer to provide electrical energy is selling the electrical energy to the consumer and is an electric utility required to collect, report and remit the surcharge, notwithstanding any collection or billing arrangements the ESP may have with others. The electric utility that delivers the electrical energy to the consumer on behalf of the ESP is not selling the electrical energy to the consumer. 12/24/97. (M99–1).