Which comes first: tiles or drywall?

[Account Closed]

I am doing another gut to studs and it strikes me that I still don't know which comes first: tiling or drywall. The subcontractors I am using say it does not matter. But from what I have in other places is that some part of the tiles are place half on drywall half on hardieboard. Those that you see at the edge of the shower surround. What is your opinion on this? 

[Mike Wood]

@Account Closed Yes, as Gabe stated, all rough in and the tub are installed first. I try and protect the tub as best I can, using the original cardboard packaging as a make shift cover for the tub.  As I mentioned, the drywall guys are quite messy, and drywall mud always gets everywhere on my builds. For me personally, I typically prime the space and most time even paint the ceiling and walls before tile.  I just find it easier to paint before everything is finished, but understand that most wait.  I do use a paint sprayer for the most part, as we are painting an entire house (as most of my project a full new construction).