DIRECTV, LLC v. DEPARTMENT OF REVENUE

SJC-11658

470 Mass. 647 (2015)

DIRECTV, LLC, & another v. DEPARTMENT OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

February 18, 2015.


Attorney(s) appearing for the Case

E. Joshua Rosenkranz , of New York ( Jeremy N. Kudon & Nicholas G. Green , of New York, Eric A. Shumsky , of the District of Columbia, & Kelley A. Jordan-Price with him) for the plaintiffs.

Pierce O. Cray , Assistant Attorney General ( Kirk G. Hanson , Assistant Attorney General, with him) for the defendant.

The following submitted briefs for amici curiae:

Eric S. Tresh , Amelia Toy Rudolph , & Zachary T. Atkins , of Georgia, & Nicholas M. O'Donnell & David Nagle for New England Cable & Telecommunications Association.

John Bergmayer , of the District of Columbia, & Karen A. Pickett for Public Knowledge.

Kristen S. Scammon for Satellite Broadcasting & Communications Association.

John A. Hinman , of California, & Allison M. O'Neil & Jamie C. Notman for National Association of Wine Retailers.

Sheldon H. Laskin & Lila D. Disque , of the District of Columbia, for Multistate Tax Commission.

David Parkhurst , of the District of Columbia, & David Hadas for National Governors Association.

Present: GANTS, C.J., SPINA, CORDY, BOTSFORD, DUFFLY, LENK, & HINES, JJ.


General Laws c. 64M, § 2, imposes a five per cent excise tax on video programming delivered by direct broadcast satellite (tax). The plaintiffs are two companies that provide services subject to the tax (satellite companies). They brought a complaint for declaratory and injunctive relief in the Superior Court, alleging that the tax...

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