Advertising services tax imposed.

This bill imposes a sales and use tax on advertising services in Minnesota, expanding the state's existing sales tax framework to include this category of service. The legislation directly affects businesses that provide advertising services, such as marketing agencies, media companies, and digital advertising platforms, requiring them to collect and remit tax on these services. Key provisions amend Minnesota Statutes 297A.61 to explicitly list advertising services as taxable, while maintaining existing exemptions for services performed by employees for employers and certain affiliated business arrangements. The bill clarifies that the tax applies to the furnishing of advertising services for consideration, without specifying particular rates or collection deadlines in the provided text. This change aligns advertising services with other taxable services like laundry, lawn care, and security services already included in the state's sales tax code.