The District of Columbia has issued a notice discussing the general sales and use tax rate decrease from 6% to 5.75%, effective October 1, 2013, the application of the effective date to sales transactions, and the tax due on lease or rental payments. OTR Tax Notice 2013-05, District of Columbia Office of Tax and Revenue, September 17, 2013.
California Franchise Tax Board will hold an interested parties meeting on October 18, 2013 to discuss possible amendments to Reg. 25136-2 (market-based sourcing for sales other than sales of tangible personal property).
New Jersey Governor
Chris Christie signed the New Jersey Economic Opportunity Act of 2013, which
merged five economic development incentive programs into two economic
development incentive programs applicable to the state’s corporation business
tax or the gross (personal) income tax.