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Tax Rulings

  • Tax rulings provided here are in redacted form and based on a particular set of facts and circumstances.
  • Tax rulings are an application of the law at a specific point in time and are NOT updated.  The law may have changed since a ruling was issued, possibly rendering it obsolete.
  • Because the tax rulings provided here are based on specific facts and are not updated, readers should note the following:
    • They do not constitute “published guidance,” as defined in Tenn. Code Ann. § 67-1-108. 
    • They are provided solely for informational purposes and are not intended as statements of Department of Revenue policy. 
    • Taxpayers should consult with a tax professional before relying on any aspect of a tax ruling issued to anyone other than the taxpayer itself.
  • For tax guidance that is updated and constitutes “published guidance” under Tenn. Code Ann. § 67-1-108, please click here to view our comprehensive tax manuals or here to access the Articles contained under the Revenue helpdesk.

You may also click here to learn more about tax rulings, including how to request a ruling and the fees associated with rulings.  You can read our ruling reports by clicking on the subject heading below.