Sales of building materials to a contractor or speculative builder
for the construction, maintenance or repair of commercial property or
any other property not excepted in section 3(n) of the Act, as explained
above, will be considered as sales for resale. (See Secs. 779.332 and
779.335.) Some employers who are dealers in building materials are also
engaged in the business of building contractors or speculative builders.
Building materials for the carrying on of the employer's contracting or
speculative building business often are supplied by the employer himself
from or through his building materials establishment. In the analysis of
the sales of the building materials establishment for the purpose of
determining the qualification of such establishment as a ``retail or
service establishment'' all transfers of stock made by the employer from
or through his building materials establishment to his building business
for the construction, maintenance or repair of commercial property or
any other property not excepted in section 3 (n) of the Act will be
considered as sales made by such establishment for resale.
