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 view our comprehensive tax manuals or click here to access the tax articles contained under the Revenue helpdesk.