| The tax imposed upon the sale and distribution of gas, water |
or electricity, or telephone or telegraph service, by any public |
utility, the rates for which sale and distribution are |
established by the Public Utilities Commission, shall must be |
added to the rates so established. No A tax shall may not be |
imposed upon the sale or use of electrical energy, or water |
stored for the purpose of generating electricity, when the sale |
is to or by a wholly owned subsidiary by or to its parent |
corporation, except for electrical energy or water purchased for |
resale to or by such wholly owned subsidiary. A tax may not be |
imposed on the labor provided by a public utility. |