There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 8 - SALES AND USE TAXES
ARTICLE 1 - STATE SALES AND USE TAX
PART 2 - IMPOSITION, RATE, COLLECTION, AND ASSESSMENT
§ 48-8-40 - Effect of sales from commingled goods when certificate given for portion of goods
O.C.G.A. 48-8-40 (2010)48-8-40. Effect of sales from commingled goods when certificate given for portion of goods
If a purchaser gives a certificate with respect to the purchase of fungible goods and after giving the certificate 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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