Notwithstanding other provisions of this chapter, the secretary of revenue shall allow retailers to report and pay sales tax measured by gross receipts upon a cash basis if: (1) The retailer has not changed his basis in the previous calendar year; (2) The retailer's records are kept in a manner which may be audited to determine whether sales tax is paid upon all taxable sales; (3) The retailer has made a written request to the secretary for authority to pay tax on the cash basis; and (4) Authority to pay tax on the cash basis applies only to sales made after the authority is granted.
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