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Kentucky · Snapshot 09/05/2026

KRS 139.440: Fungible goods bought under certificate commingled with goods bought

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Where this section sits in the code
  1. KRS Chapter 139

otherwise.

If a purchaser gives a certificate with respect to the purchase of fungible goods and

thereafter commingles those 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.

Collected 2026-09-05T20:50:31Z. Source file · JSON

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