{"data":{"id":"us-ma/mass.-gen.-laws-ch.-64m-2","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 64M, § 2","heading":"Excise on direct broadcast satellite service; rate; time of payment","body":"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.","path":["Part I","Title IX","Chapter 64M"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64M/Section2","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:12Z","sha256":"2154e7121c892fe8f8d05138cb909b1dc0f814f580828328672b5fd4462595d5","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-64m-1","next":"us-ma/mass.-gen.-laws-ch.-64m-3"},"notice":"GroundRules: Original legal text. Not legal advice."}