MI HB4979

Imposes a 6% use tax on advertising services, including the creation and distribution of advertisements through internet, television, radio, newspapers, magazines, billboards, and other media platforms

Defines advertising services as both providing advertisements to clients and distributing advertisements to audiences on behalf of clients

Taxes advertising based on where the audience is located; if an ad reaches multiple states, only the portion attributable to Michigan audiences is taxed, with billing address used as fallback when audience location cannot be determined

Requires advertising service providers to collect and remit the tax, rather than the purchasers of the services

Dedicates all revenue collected from the advertising services tax to the Michigan Transportation Fund for transportation-related purposes