Mass. Gen. Laws ch. 64M § 2
Current through Chapter 223 of the 2024 Legislative Session
An excise is hereby imposed upon the provision of direct broadcast satellite service to a subscriber or customer by any direct broadcast satellite service provider in an amount equal to 5 per cent of the direct broadcast satellite service provider's gross revenues derived from or attributable to such customer or subscriber. A direct broadcast satellite service provider shall pay the excise to the commissioner at the time provided for filing the return required by section 16 of chapter 62C.
Mass. Gen. Laws ch. 64M, § 2