Mass. Gen. Laws ch. 64M § 2

Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
Section 64M:2 - Excise imposed

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

Added by Acts 2009, c. 27,§ 61, eff. 8/1/2009.