 The smaller volume of material, however, does tend to make these papers less resistant to moisture than heavier felts.Tar paper is far less common than asphalt felt paper and is used, among other things, for waterproofing roofs to prevent ingress of moisture.It is used in a small percentage of built-up roofs (BUR), as underlayment with asphalt, wood, shake, and other shingles, or even gravel, since tar paper itself isn't particularly wind- or sun-resistant.