Massachusetts General Laws
Title IX - Taxation
Chapter 64m - Taxation of Direct Broadcast Satellite Service

Section 1 - Definitions - Section 1. As used in this chapter, the following words...

Section 2 - Excise on Direct Broadcast Satellite Service; Rate; Time of Payment - Section 2. An excise is hereby imposed upon the provision...

Section 3 - Reimbursement to Direct Broadcast Satellite Service Provider by Subscriber - Section 3. Reimbursement for the excise imposed in this chapter...

Section 4 - Registration of Service Providers - Section 4. No person shall do business in this commonwealth...

Section 5 - Liability for Failure to Pay Taxes Under This Chapter - Section 5. A direct broadcast satellite service provider who fails...

Section 6 - Out-of-State Service Providers; State Secretary as Agent for Service of Process - Section 6. A person not a resident of the commonwealth...