General Laws of Massachusetts - Chapter 64M Taxation of Direct Broadcast Satellite Service

• Massachusetts General Laws - Definitions - Chapter 64M, 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...
• Massachusetts General Laws - Excise on direct broadcast satellite service; rate; time of payment - Chapter 64M, 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...
• Massachusetts General Laws - Reimbursement to direct broadcast satellite service provider by subscriber - Chapter 64M, 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...
• Massachusetts General Laws - Registration of service providers - Chapter 64M, 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...
• Massachusetts General Laws - Liability for failure to pay taxes under this chapter - Chapter 64M, Section 5
  A direct broadcast satellite service provider who fails to pay the commissioner any sums required to be paid by this chapter shall be personally and...
• Massachusetts General Laws - Out-of-state service providers; state secretary as agent for service of process - Chapter 64M, Section 6
  A person not a resident of the commonwealth who engages in the business of providing direct broadcast satellite service to subscribers or customers in the...

Last modified: September 11, 2015