A tax on advertising would force businesses of nearly all types to simply pass the added cost directly to consumers, resulting in higher prices on goods and services purchased virtually every day.  Nebraska’s small businesses would be hit hardest, forcing them to consider eliminating jobs, reducing products and services offered, or in some cases, closing their doors.  In addition to these harms, taxing advertising would only add to the narrative that Nebraska is unfriendly to business – especially compared to our bordering states.