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April 25, 2024 Clear | 40°F
The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 64M TAXATION OF DIRECT BROADCAST SATELLITE SERVICE
  5. Section 2 Excise on direct broadcast satellite service; rate; time of payment

Section 2

Section 2: Excise on direct broadcast satellite service; rate; time of payment

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.