Electricity

(1) Sales of electricity, including any charges such as demand, minimum bill, temporary service, and scrap, and items of tangible personal property for accommodation, are subject to sales and use tax. (2) Charges for amortization, investment, collection fees, damaged facilities, late payment, and security deposits are not subject to sales and use tax provided they are indicated as such on the statement given to the customer, and the charges are segregated and maintained as such on the books and records of the dealer. If these changes are not indicated as such on a statement given to the customer, and are not maintained as such on the books and records of the dealer, they are subject to sales and use tax. (3) Statements for sales of electricity must indicate in some manner whether the customer is paying any sales and use tax.