The Office of the Treasurer & Tax Collector is issuing updated proposed Sourcing Regulations reflecting feedback received from the business community following the initial release of proposed regulations on March 21, 2025. Written comments are welcome and will be accepted until August 29, 2025 at 5pm. Two versions of the updated proposed regulations are available: a clean version incorporating all changes and a redline version showing revisions to the initial March 21 version.
View Proposed Regulations (Clean) View Proposed Regulations (Redline)
Next Steps:
- Review the updated proposed regulations.
- Send written public comments to taxreform2024@sfgov.org with a deadline of 5:00 PM on Friday, August 29, 2025. Written comments from or about specific taxpayers will be treated as confidential taxpayer information under Section 6.22-1 of the Business and Tax Regulations Code. Written comments from tax representatives that do not reference specific taxpayers are not considered confidential and may be shared publicly.