2025 House Bill 4979

Use tax: collections; application of use tax to advertising services; provide for.

A bill to amend 1937 PA 94, entitled “Use tax act,” by amending sections 3 and 21 (MCL 205.93 and 205.111), section 3 as amended by 2015 PA 124 and section 21 as amended by 2023 PA 175, and by adding section 3g.

AI Analysis – Experimental

House Bill No. 4979 amends Michigan's Use Tax Act to extend the 6% use tax to advertising services, requires providers to collect and remit the tax, and directs the resulting revenue to the Michigan Transportation Fund to support transportation infrastructure.

Introduced in the House

Sept. 17, 2025

Introduced by Rep. Jason Morgan (D-23)

Referred to the Committee on Transportation and Infrastructure