Act 1 (HB6802) of 2003 imposes a 5% gross receipts tax on satellite companies. The law effects both satellite companies located in the state of Connecticut and those located out of state that sell to subscribers that are located in Connecticut. The law also disallows deductions for commissions, rebates or other payments. Currently, the tax is due from the broadcast companies but, like cable providers, satellite broadcasters may ultimately pass on the taxes to the consumer. (State of Connecticut, HB 6802, June 30 Special Session, Public Act No. 03-1)