A Texas waste hauler that provides waste removal services for roofing contractors was denied a requested sales tax exemption based on receiving sale for resale certificates from the contractors. Texas law prohibits a contractor who performs a separated contract from issuing a sale for resale certificate for a taxable service that the contractor itself uses. The waste hauler delivered dumpsters at construction sites and subsequently hauled the waste to a landfill. The waste hauling service was clearly used by the contractors to clean up construction sites. The company’s contention that the end user of the services was the property owner and not the contractor was rejected. Exemption was provided for the waste removal services for residential new construction. (Decision, Hearing No. 102,792, Texas Comptroller of Public Accounts, December 6, 2010, released February 2011)