You will want to take a look at your state law regarding insurance reimbursement of telehealth services. This is a good link state by state with the law for each:
http://securetelehealth.com/private-insurance.html Keep in mind that
coverage may not be available on grandfathered ERISA plans. You'll also want to analyze your payor mix especially those with group health coverage that are ERISA based plans.
Next you'll want to make sure all of your equipment/connections are HIPAA compliant of course. Appropriate patient disclosures should also be in place.
Most of the offices in my area (NY) that offer it, have patients pay cash and give them a bill they can use to submit to their insurance carrier. This lessens the burden of filing appeals, etc. For example, there is one mental health clinic in my area that does these but only for established patients. Patient's pay through their secure system on the day of their session.
If you do choose to bill insurance, you would use the same CPT codes as you would for face-to-face but you would add the GT modifier to indicate it was telehealth services and you can also bill Q3014 for the site originating fee (check each plan to see if that is a covered benefit). If billing insurance I would also make sure to get appropriate authorizations from the carriers as you would for face-to-face if required.
Also check any payor contracts for specific payor requirements.