(a) Regla general.— Para propósitos de esta parte, todo comerciante utilizará el mismo método de contabilidad que utiliza para informar sus ingresos en la planilla de contribución sobre ingresos. En todo caso, la responsabilidad de pago del impuesto de ventas y uso del comerciante nacerá en el momento que reciba el pago del cliente. En el caso de entidades sin fines de lucro, deberán utilizar el método de contabilidad usado para llevar sus libros de contabilidad.
(b) Efectivo para los eventos tributables ocurridos luego del 30 de septiembre de 2015, los comerciantes dedicados a proveer servicios profesionales designados podrán utilizar el método de recibido y pagado para propósitos de esta parte.
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