### Question
What is the definition of public utility?


### Answer
The definition of **public utility** is as follows in *26 U.S.C. § 136*:

> a person engaged in the sale of electricity or natural gas to residential, commercial, or industrial customers for use by such customers

#### Citation:
  - *26 U.S.C. § 136*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

