Michigan HB4979 amends use tax to include advertising services, with a 6% tax rate.

Michigan HB4979 amends the use tax to include advertising services, imposing a 6% tax rate on their use or consumption. The tax applies to advertising services delivered to audiences within Michigan, regardless of the provider's location. The tax revenue is divided between the Michigan transportation fund and the state school aid fund. The bill also specifies tax collection responsibilities and defines terms such as "advertisement" and "advertising services.

Michigan HB4979 amends use tax to include advertising services, with a 6% tax rate.

Michigan HB4979 amends the use tax to include advertising services, imposing a 6% tax rate on their use or consumption. The tax applies to advertising services delivered to audiences within Michigan, regardless of the provider's location. The tax revenue is divided between the Michigan transportation fund and the state school aid fund. The bill also specifies tax collection responsibilities and defines terms such as "advertisement" and "advertising services.