Nev. Rev. Stat. § 372.180 — Resale certificate: Commingled fungible goods

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 shall be deemed to be sales of the goods so
purchased until a quantity of commingled goods equal to the quantity of
purchased goods so commingled has been sold.

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