2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE IX TAXATION
CHAPTER 64M TAXATION OF DIRECT BROADCAST SATELLITE SERVICE
Section 2 Excise on direct broadcast satellite service; rate; time of payment
[Text of section applicable as provided by 2009, 27, Sec. 150.]
Section 2. 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.
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