(1) For the telecommunications excise tax, each telecommunications service provider who is responsible and liable for the collection of the tax under this subchapter will keep records showing the total retail revenue to support the tax liability as required in these rules.

(2) All records may be inspected by the department in accordance with the provisions of ARM 42.2.305.

(3) Telecommunications service providers must substantiate taxable and nontaxable revenue items from their taxable customers. If substantiation of taxable and nontaxable items is not provided, the imposition of the retail telecommunications excise tax will apply to the total revenue.

(4) Wholesale exemption certificates or wholesale contracts must support exempt wholesale revenues. The wholesale exemption certificates are available on the department's internet site or by contacting the department at P.O. Box 5805, Helena, Montana 59604-5805.