Communications Services Tax

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

The tax is paid by the consumer and collected by two-way communication providers. All two-way communication providers, including 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.
Payments can be made on our online portal, Granite Tax Connect. 

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

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

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.

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.

Write to the NH DRA Taxpayer Services Division, PO Box 637, Concord, NH 03302-0637, or call (603) 230-5920.