Advertising services tax creation

This bill creates a new advertising services tax in Minnesota, directly affecting businesses that provide advertising services to clients. The key provision expands the state's sales tax definition to include advertising services as a taxable transaction, treating them similarly to other taxable services like laundry, lawn care, and security services. Businesses offering advertising services will now need to collect and remit sales tax on their fees, while the bill clarifies that services performed by employees for employers remain non-taxable. The legislation amends existing Minnesota tax statutes to formally categorize advertising services within the taxable services list without specifying a tax rate.