(1) For purposes of the telecommunications excise tax, a telecommunications service provider will make an application for permission to report the tax on an accrual basis in writing on a form prescribed by the department.

(2) The department will respond to all applications in writing within 60 days of receipt. The response will indicate reasonable justification of any approval or denial to report on an accrual basis.

(3) The department will accept electronic remittance of returns as defined on the form described in (1) .