DOR Letter Rulings

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.

2018 Letter Rulings

2017 Letter Rulings

2016 Letter Rulings

2015 Letter Rulings

2014 Letter Rulings

2013 Letter Rulings

2012 Letter Rulings

2011 Letter Rulings

2010 Letter Rulings

2005-2009 Letter Rulings

2000-2004 Letter Rulings

1995-1999 Letter Rulings

1984 and Prior Year Letter Rulings

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