TITLE 44
Taxation
CHAPTER 44-18
Sales and Use Taxes Liability and Computation
SECTION 44-18-28
§ 44-18-28 Resale of fungible goods from
commingled mass.
If a purchaser gives a certificate with respect to the purchase of fungible
goods and thereafter commingles these goods with other fungible goods not so
purchased but of such similarity that the identity of the constituent goods in
the commingled mass cannot be determined, sales from the mass of commingled
goods are deemed to be sales of the purchased goods until a quantity of
commingled goods equal to the quantity of commingled purchased goods has been
sold.
History of Section.
(P.L. 1947, ch. 1887, art. 2, § 29; G.L. 1956, § 44-18-28.)