Tax Rulings
The rulings provided here have been redacted and are for informational purposes only. These rulings are made in response to specific presentations of facts and are not intended necessarily as statements of Department policy. Letter rulings are binding on the Department only with respect to the individual taxpayer being addressed in the ruling.
To learn more about letter or revenue rulings, click here.
Note: Detailed information regarding obtaining a tax ruling is contained in Important Notice 11-12.