The Office of the Treasurer & Tax Collector is issuing a second set of updated proposed Sourcing Regulations reflecting feedback received from the business community following the updated proposed regulations released on July 3, 2025. Written comments are welcome and will be accepted until October 17, 2025 at 5pm. Two versions of the second set of updated proposed regulations are available: a clean version incorporating all changes and a redline version showing revisions to the updated regulations released on July 3, 2025.
View Proposed Regulations (Clean) View Proposed Regulations (Redline)
Next Steps:
- Review the second set of updated proposed regulations.
- Send written public comments to taxreform2024@sfgov.org with a deadline of 5:00 PM on Friday, October 17, 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.