The general, consistent rule in the context of building and construction contractors is that the contractors hired by the state or local government to perform a service do not enjoy tort immunity for the negligent manner of performing that service. However, if the damage is necessary or incidental to the performance of the contract, the contractor may then receive the immunity from liability that the government entity enjoys. This theory is similar to the independent contractor defense established in Boyle. Although this rule is generally agreed upon amongst the states, its application may be the source of litigation.