Bill > SF4787

This bill, titled "Advertising services tax creation," proposes to amend Minnesota Statutes by adding a new tax on advertising services, effective for sales and purchases made after June 30, 2026. Specifically, it amends section 297A.61, which defines "sale and purchase" for taxation purposes, by inserting "advertising services" into the list of taxable services. The bill also adds a new subdivision to define "advertising services" broadly to include all digital and nondigital advertising activities, such as creation, preparation, production, dissemination, layout, art direction, graphic design, placement, and advice on advertising methods, as well as online referrals, search engine marketing, lead generation, web campaign planning, acquiring internet advertising space, and website traffic monitoring for campaign effectiveness. However, it explicitly excludes services related to printing, publishing, radio, and television, as well as web hosting and domain name registration from this definition.