Minnesota legislation · 94th Legislature 2025-2026
Minnesota SF4787: Advertising services tax creation
Status: In committee, May 11, 2026
What the bill says
A bill for an act relating to taxation; sales and use; imposing tax on advertising services; amending Minnesota Statutes 2024, section 297A.61, subdivision 3, by adding a subdivision.
From the introduced text, March 23, 2026:
A bill for an act relating to taxation; sales and use; imposing tax on advertising services; amending Minnesota Statutes 2024, section 297A.61, subdivision 3, by adding a subdivision. Section 1. Minnesota Statutes 2024, section 297A.61, subdivision 3, is amended to read: Subd. 3. Sale and purchase. (a) "Sale" and "purchase" include, but are not limited to, each of the transactions listed in this subdivision. In applying the provisions of this chapter, the terms "tangible personal property" and "retail sale" include the taxable services listed in paragraph (g), clause (6), items (i) to (vi) and (viii), and the provision of these taxable services, unless specifically provided otherwise. Services performed by an employee for an employer are not taxable. Services performed by a partnership or association for another partnership or association are not taxable if one of the entities owns or controls more than 80 percent of the voting power of the equity interest in the other entity. Services performed between members of an affiliated group of corporations are not taxable. For purposes of the preceding sentence, "affiliated group of corporations" means those entities that would be classified as members of an affiliated group as defined under United States Code, title 26, section 1504, disregarding the exclusions in section 1504(b). (b) Sale and purchase include: (1) any transfer of title or possession, …
Sponsors
- Ann Rest (D) · primary sponsor
- D. Scott Dibble (D, 61)
- Jen McEwen (D)
Latest actions
- : Author added McEwen
- : Referred to Taxes
- : Introduction and first reading
Common questions
- What is SF4787?
- SF4787 is a bill in the Minnesota Legislature (94th Legislature 2025-2026): Advertising services tax creation.
- What does SF4787 do?
- In its own words: A bill for an act relating to taxation; sales and use; imposing tax on advertising services; amending Minnesota Statutes 2024, section 297A.61, subdivision 3, by adding a subdivision.
- What is the status of SF4787?
- In committee as of May 11, 2026. Latest action: Author added McEwen (May 11, 2026).
- Who sponsored SF4787?
- Ann Rest (D), with 2 co-sponsors.
- Where is the official record for SF4787?
- On the Minnesota Legislature website: https://www.revisor.mn.gov/bills/bill.php?f=SF4787&y=2025&ssn=0&b=senate
Source: official Minnesota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.