If you would like an official determination from the Department of Revenue concerning your particular situation, you can request a letter ruling. A letter ruling is an advisory ruling issued by the Department of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws. The Department of Revenue issues letter rulings to individual taxpayers with respect to a particular set of facts. Letter rulings represent the position of the Department on those facts only. It may not be relied upon by other taxpayers. You can request a letter ruling by writing to:
Department of Revenue
Rulings and Regulations Bureau
P.O. Box 9566
Boston, MA 02114-9566
The Department of Revenue offers a Small Business Workshop designed to help new business startups and small businesses understand their tax filing obligations in Massachusetts. For more information, visit the Workshops and Seminars area of the Department's website.