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For purposes of this part, all merchants shall use the same accounting method they use to report their income in their income tax returns. In any case, the responsibility for the merchant’s payment of the sales and use tax shall begin the moment he/she receives payment from the client. In the case of nonprofit entities, they shall use the accounting method used to keep their accounting books. History —Jan. 31, 2011, No. 1, § 4041.01, retroactive to Jan. 1, 2011; Sept. 19, 2014, No. 159, § 8.