This bill amends Minnesota Statutes 2024, section 297A.61, to impose a sales tax on advertising services. It introduces a new subdivision that defines "advertising services" to encompass all digital and nondigital advertising activities, excluding those related to printing, publishing, radio, and television. The definition includes various services such as layout, graphic design, production supervision, and online marketing strategies, while explicitly excluding web hosting and domain name registration services.

Additionally, the bill specifies that the new tax on advertising services will be effective for sales and purchases made after June 30, 2026. This change aims to broaden the tax base by including advertising services, which have previously been untaxed, thereby generating additional revenue for the state.

Statutes affected:
Introduction: 297A.61