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.

This bill proposes to apply a use tax to advertising services in Michigan, which means that businesses would be required to pay a tax when they use advertising services. It amends existing laws related to tax collections to include these services under the use tax regulations. The bill aims to clarify how this tax would be collected and applied.

Supporters of the bill argue that applying a use tax to advertising services will create a fair tax structure that ensures all businesses contribute to state revenue. They believe this will help fund essential services and infrastructure, making Michigan a better place for economic growth and development.

Critics of the bill contend that imposing a use tax on advertising services could burden small businesses and stifle economic growth. They argue that this additional tax may lead to higher costs for advertising, which could ultimately be passed on to consumers and hinder competition in the market.