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Direct Broadcast Satellite Service Providers II

SECTION 37.   Section 37 of said chapter 62C, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:-

If such person is an operator as defined in section 1 of chapter 64G, a vendor as defined in section 1 of chapter 64H or section 1 of chapter 64I or a direct broadcast satellite service provider as defined in section 1 of chapter 64M who has collected such tax, no actual refund of money shall be made to such person until he establishes to the satisfaction of the commissioner, under such regulations as the commissioner may prescribe, that he has repaid to the purchaser the amount for which the application for refund is made.