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Frequently Asked Questions - Communication Services Tax

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What is the Communications Services Tax (CST)?

There is a 7% tax on all two-way Communications Services pursuant to RSA 82-A:3 and RSA 82-A:4.

Who pays it?

The tax is paid by the consumer and collected by two-way communication providers. All two-way communication providers, included retailers of prepaid wireless and VoIP, are responsible for collecting the tax from the consumer and filing a return with the Department.

Charges for intrastate and interstate prepaid wireless shall be sourced to New Hampshire and thereby subject to CST as follows:

  • If the retail transaction occurs in person at a seller’s location in New Hampshire; or
  • If (1) does not apply, the prepaid wireless is evidenced by a physical item, such as a card, and the purchaser provides a New Hampshire delivery address for such item; or
  • If (1) and (2) do not apply, the consumer gives a New Hampshire address during the consummation of the sale, including the address associated with the consumer’s payment instrument if no other address is available, and the address is not given in bad faith; or
  • If (1)-(3) do not apply, the consumer’s mobile telephone number is associated with a postal zip code, telephone area code, or location within New Hampshire.

Refer to the DRA Technical Information Release (TIR) 2019-007 at for additional information.


Does that mean I personally have to send a return?

All two-way communication providers are responsible for collecting the tax from the consumer and filing a return with the Department.

When is the return due?

Returns are filed on a monthly basis and are due by the 15th day of the following month. If the liability is under $100 per month, returns are filed quarterly and are due 15th day of the month following the quarter.

Do I have to make estimated payments?

Yes, if the tax liability is over $10,000 per month, an estimated payment equal to 90% of the actual tax collected is due on or before the 15th day of the month during which the liability is incurred.

Who do I contact with questions?

Write to the NH DRA Audit Division, PO Box 457, Concord, NH 03302-0457, or call (603) 230-5030.

Can I get an extension?

Yes, a 31-day extension of time to file may be requested by submitting Form DP-137 to the Department no later than the due date of the original return, and is subject to approval. Please note that an extension of time to file your return is not an extension of time to pay.

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