Directives concern current Department policy, practice or interpretation, and provide details or supplementary information, clarify ambiguities, resolve inconsistencies or explain and elaborate on issues. A Directive states the official policy of the Department, has the status of precedent unless revoked or modified, and may be relied upon by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those in the Directive.
The following documents are available in html format and may be viewed by selecting the Directive number. Taxpayers may contact the Rulings & Regulations Bureau at (617) 626-3250 with requests for documents not yet available through this website.