Bill > HF4343

This bill, effective for sales and purchases made after June 30, 2026, amends Minnesota Statutes to impose a sales and use tax on advertising services. Specifically, it adds "advertising services" to the list of taxable services in Minnesota Statute 297A.61, subdivision 3, which defines what constitutes a "sale" and "purchase" for tax purposes. The bill clarifies that "advertising services" encompass both digital and non-digital advertising, including activities like layout, graphic design, placement, and advice on advertising methods, as well as online marketing, lead generation, and campaign evaluation, but it excludes web hosting and domain name registration. Importantly, it exempts services related to the printing, publishing, radio, and television industries from this new tax.