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Are the goods identified to the sales contract when the

Question: Marion Bottling Company bottled soft drink beverages in Marion, Virginia, and shipped them to its warehouse in Galax for storage. The beverages were subsequently delivered from the warehouse to retailers on delivery trucks the bottler owned and operated by. Are the goods identified to the sales contract when the soft drinks are bottled in Marion or delivered from the warehouse in Galax? Which city can tax the sale?

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