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.
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- This page, DOR Letter Rulings, is offered by
- Massachusetts Department of Revenue
DOR Letter Rulings
Table of Contents
2022 Letter Ruling
Sales and Use Tax
2020 Letter Rulings
2018 Letter Rulings
Sales and Use Tax
2017 Letter Rulings
Corporate Excise
Sales and Use
2016 Letter Rulings
Sales and Use Tax
Sales and Use Tax
2015 Letter Rulings
Sales and Use Tax
2010 - 2014 Letter Rulings
2005 - 2009 Letter Rulings
2000 - 2004 Letter Rulings
1995 - 1999 Letter Rulings
1990 - 1994 Letter Rulings
1985 - 1989 Letter Rulings
1980 - 1984 Letter Rulings
1977 - 1979 Letter Rulings
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