A Letter Ruling (LR) is an advisory ruling issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws. An LR is issued to an individual taxpayer with respect to a particular set of facts and represents the position of the Department on those facts only. It may not be relied upon by other taxpayers.

The following documents are available in html format and may be viewed by selecting the LR number. Taxpayers may contact the Rulings & Regulations Bureau at 617-626-3250 with requests for documents not yet available through this website.