HB 4979
Use tax: collections; application of use tax to advertising services; provide for. Amends secs. 3 & 21 of 1937 PA 94 (MCL 205.93 & 205.111) & adds sec. 3g.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill amends Michigan’s use tax law to include a tax on advertising services. Specifically, section 3g defines ‘advertising services’ broadly, encompassing the provision and distribution of advertisements through various media. The tax is collected by the provider of the advertising services, and it applies when advertisements are delivered or made available within the state, regardless of the provider’s location. Additionally, the bill modifies how use tax revenue is distributed, directing a portion to the state school aid fund and the qualified airport fund.
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