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.

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.