(1) Imposition of the retail telecommunication excise tax shall not be applied to internet revenue that may be included in the sales price, until the federal moratorium has been lifted. Imposition of the tax will occur after the federal moratorium is lifted and if no federal law prohibits the taxation of internet revenue.

(2) Telecommunications service providers must separately account for internet revenue if it is included in the sales price. If no separate accounting for the internet revenue is reported, the imposition of the retail telecommunication excise tax will apply to the total sales price. The department may request the detail verification of how the internet revenue is accounted for by the telecommunications service provider.