Torres, Scammon & Day Files Amicus Brief in Support of Direct TV and Dish Network’s Suit Against the Commonwealth of Massachusetts Department of Revenue

Torres, Scammon & Day partner, Kristen Scammon, filed an amicus brief at the Supreme Judicial Court of Massachusetts (SJC) on behalf of the Satellite Broadcasting & Communications Association (SBCA). The brief was in support of Direct TV, LLC and Dish Network, LLC in their suit against the Commonwealth of Massachusetts Department of Revenue. Direct TV and Dish Network are challenging the constitutionality of G.L. c. 64M, §1. The “satellite tax” as it is also known, taxes satellite television providers at a higher rate than cable television providers.

The SBCA agrees with Direct TV and Dish Network’s argument that the differential sales tax violates the Commerce Clause of the U.S. Constitution, and unfairly burdens satellite television programmers by providing an (satellite only) excise tax on satellite TV consumers.


The SBCA’s amicus brief is posted on the SJC website and can be read here.

The Satellite Broadcasting and Communications Association is the national trade organization representing all segments of the consumer satellite industry.

Kristen Scammon is an experienced litigator. She has been representing companies, individuals and associations for more than 15 years in business litigation and white collar criminal defense and investigations. Kristen can be reached at 617-206-4893 or