MN HF4343

Imposes Minnesota sales and use tax on advertising services, effective for sales and purchases made after June 30, 2026

Defines taxable "advertising services" broadly to include both digital and nondigital advertising, covering layout, art direction, graphic design, mechanical preparation, production supervision, ad placement, and consulting on advertising methods

Includes digital advertising activities such as online referrals, search engine marketing, lead generation optimization, web campaign planning, acquisition of internet advertising space, and website traffic monitoring/evaluation

Exempts services related to printing, publishing, radio, and television advertising from the new tax

Excludes web hosting services and domain name registration from the definition of taxable advertising services