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§44-18-28  Resale of fungible goods from commingled mass. –

Published: 2015

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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


History of Section.

(P.L. 1947, ch. 1887, art. 2, § 29; G.L. 1956, § 44-18-28.)