200904300L




April 6, 2009

**************

RE  09007870 Welding Rods

Dear **************:

Thank you for your e-mail about sales tax. You wish to know if a contractor
performing a separated contract for the new construction of realty can give 
a resale certificate for the welding rods used to construct a steel building.

You wish to know if a contractor performing a separated contract for the new 
construction of realty can give a resale certificate for the welding rods used 
to construct a steel building.

Response:  Under a separated contract, welding rods that melt during the 
welding process to become part of the joint are incorporated into realty.  
Therefore, a contractor performing a separated contract for the new 
construction of realty can give a resale certificate for them.

I hope this information answers your question.  A complete set of rules, the 
entire text of the Tax Code and other valuable information are available on our 
Web site at www.window.state.tx.us.

This opinion is based on the information presented. If there are additional or 
different facts, the opinion could change.

If you need more information, please call toll-free at (800) 531-5441, or you 
may e-mail us at tax.help@cpa.state.tx.us.  Sign up for e-mail updates on the 
Comptroller topics of your choice at http://www.window.state.tx.us/subscribe. 

Our goal is to provide you with prompt, professional service.  Please take a 
moment to complete our on-line survey at: 
http://aixtcp.cpa.state.tx.us/surveys/tpsurv2/index.html.

Sincerely,


Jody Frierson
Tax Policy Division
Texas Comptroller of Public Accounts




ACCESSION NUMBER: 200904300L
SUPERSEDED: N
DOCUMENT TYPE: L
DATE: 04/06/2009
TAX TYPE: SALES