TLS are ectopic, non-encapsulated aggregates of immune cells that develop de novo in non-lymphoid tissues in response to persistent antigenic stimulation, and have emerged as clinically relevant features of many solid tumours. However, conventional TLS assessment based on presence/absence, density, or simplified maturation scales does not adequately explain why TLS are associated with favourable, neutral, or even adverse clinical outcomes across tumour types and treatment settings. In this review, we synthesize current biological, spatial, and clinical evidence and argue that TLS should be interpreted not as static histologic findings, but as functional immune niches shaped by three interacting axes: structural maturity, spatial localization, and functional immune context. We discuss how mature germinal centre-positive TLS often reflect coordinated B-cell–T-cell cooperation and sustained antigen-driven antitumour immunity, whereas partially organised or suppressive TLS may display transitional or immunoregulatory properties. On this basis, we propose a pragmatic, pathology-oriented conceptual framework that groups TLS into three simplified functional states: TLS-A, representing mature effector TLS with germinal centre activity; TLS-B, representing organised but incompletely matured or functionally intermediate TLS; and TLS-C, representing TLS dominated by regulatory or suppressive immune programs. We further place these states within recurrent tumour microenvironment archetypes and outline the rationale for a “functional TLS score” integrating histopathologic and molecular readouts. Rather than introducing a definitive biological taxonomy, this framework is intended as a translational model for harmonising TLS interpretation, refining biomarker development, and supporting future studies on prognosis, immunotherapy response, and standardised pathology reporting in solid tumours.