The very removal of business taxation will attract more businesses to Michigan . . . in every industry that our state economy can support (to specifically include tourism).  In attracting more business to a market, competition is introduced.  In any free market, competition drives prices downward.

So in removing business taxation from the state's tourism industry, we set in motion an economic dynamic that ultimately reduces the cost to the counsumers of that industry's products.

And note that the tax will be applied to the final retail price, which I have already pointed out will go down.

By reducing the end price and attracting more businesses into the industry, we also introduce a marketing dynamic that will attract consumers to the various industries.  In tourism, this means that these businesses will be doing their marketing outside the state in order to attract customers.  (In-state tourism isn't usually profitable.)