Nev. Rev. Stat. § 372.245 — 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.