Which water utility and natural gas, propane, and electricity charges are subject to sales tax?

Sales and use tax on sales of water by public utilities only applies to the following enumerated charges: metered usage, minimum bill, customer charge, and demand charge.  Water utility connect fees are not subject to the sales tax.

Sales and use tax on sales of natural gas, propane, and electricity sold directly to the consumer for non-residential use only applies to the following enumerated charges: metered usage, minimum bill, customer charge, and demand charge.  Service connect fees are not subject to the sales tax. 

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