Tex. Tax Code § 151.153
This is the official text of Tex. Tax Code § 151.153, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.153.
Official statutory text
Sec. 151.153. RESALE CERTIFICATE: COMMINGLED FUNGIBLE GOODS. If a purchaser gives a resale certificate with respect to the purchase of fungible goods and then commingles the goods with other similar fungible goods for which a resale certificate was not given, sales from the mass of commingled fungible goods are deemed to be sales of goods covered by the resale certificate until the quantity of goods covered by the certificate equals the quantity of goods sold.
Status: in_force · Read it on the official government site
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