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.
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
by
Referred to the Committee on Transportation and Infrastructure