Tex. Tax Code § 151.153
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 151.153