The term 'merchandise' belongs to movable things only.

Explanation

(English-origin maxim.) The term 'merchandise' applies only to movable goods — real property and fixtures are not merchandise, and laws governing the sale of goods do not automatically apply to them.

Where this applies

• A tax assessor tries to classify a farmer's standing wheat crop as 'merchandise' subject to a sales tax, but the crop is attached to the land and is real property, not movable goods.
• A creditor files a lien on a factory's heavy machinery bolted to the floor, calling it merchandise — the court holds that fixtures attached to real property are not movable goods.
• A customs officer tries to levy import duties on a prefabricated house shipped in sections, treating it as merchandise — the court must determine whether the assembled structure is a movable good or real property.