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Communications Services Tax

The Communications Services Tax ("CST") was enacted in 1990. The tax is assessed on two-way communications services at a rate of 7% of the gross charge made for such services. 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 must be filed 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.


Related Links

CST “Frequently Asked Questions”
CST Laws
CST Rules
CST Forms and Instructions

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New Hampshire Department of Revenue Administration
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