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.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64m - Taxation of Direct Broadcast Satellite Service
Section 2 - Excise on Direct Broadcast Satellite Service; Rate; Time of Payment
Section 3 - Reimbursement to Direct Broadcast Satellite Service Provider by Subscriber
Section 4 - Registration of Service Providers
Section 5 - Liability for Failure to Pay Taxes Under This Chapter
Section 6 - Out-of-State Service Providers; State Secretary as Agent for Service of Process