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6 sections in this chapter.
Mass. Gen. Laws ch. 64M, § 1 Definitions
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Section 1. As used in this chapter, the following words shall have the following meanings unless the context otherwise requires: ''Commissioner'', the commissioner of revenue. ''Direct broadcast satellite service'', the distribution or broadcasting by satellite of video programmi…
Mass. Gen. Laws ch. 64M, § 2 Excise on direct broadcast satellite service; rate; time of payment
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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 deri…
Mass. Gen. Laws ch. 64M, § 3 Reimbursement to direct broadcast satellite service provider by subscriber
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Section 3. Reimbursement for the excise imposed in this chapter shall be paid by the subscriber or customer to the direct broadcast satellite service provider and each direct broadcast satellite service provider providing direct broadcast satellite service to subscribers or custo…
Mass. Gen. Laws ch. 64M, § 4 Registration of service providers
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Section 4. No person shall do business in this commonwealth as a direct broadcast satellite service provider unless a registration shall have been issued to him in accordance with section 67 of chapter 62C.
