Excise on direct broadcast satellite service; rate; time of payment
M.G.L. c. 64M, § 2
in effectc. 64M, § 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.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64M/Section2Fetched: 10/20/2026
