Communications Services Tax

The Communications Services Tax (CST) is assessed on two-way communications services at a rate of 9% of the gross charge made for such services in 2024.

The tax is assessed on the consumer of communications services but is collected and remitted by communication services providers/retailers, including retailers of prepaid wireless and VoIP, who must register with the Department. CST returns are filed on a monthly basis by the provider/retailer on the 15th day of the month for the preceding calendar month, accompanied by the tax collected. Any provider/retailer with an estimated monthly liability in excess of $10,000 is required to make an estimated payment equal to 90% of the actual tax collected on or before the 15th day of the month during which the liability is incurred.

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All required CST forms and applications can be found by selecting the below link.

Find all Communication Services Tax Forms 

persons pointing to a tablet with question marks floating We strive to answer all your questions regarding CST.  You can select the below link or contact our Call Center at (603) 230-5920.

View the FAQs  

gavel next to books on tableThe CST law and rule can be found under RSA 82-A and REV 1600.

Old man on mountain Granite Tax Connect IconFile and pay your CST taxes using our online portal Granite Tax Connect (GTC).

Use Granite Tax Connect now  

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Need to Apply for a Registration Number?

Need to Apply for a Registration Number?

Revenue Rule 1609.01 requires all resellers of communications services to register for a resale number by submitting an application to this Department. Select the blue bar below to apply using our online portal, Granite Tax Connect. 

Apply for a registration number now