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.

HB 4979 amends Michigan's Use Tax Act to apply the 6% use tax to advertising services, which were previously exempt. This change directly affects businesses that provide advertising services within Michigan, requiring them to collect and remit the tax on these services. The bill adds a new section (3g) specifying that advertising services now fall under the use tax, aligning them with other taxable services previously covered under the law. The tax would be calculated based on the price of the advertising service, consistent with existing use tax rates for other services.