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.
All required CST forms and applications can be found by selecting the below link.
We strive to answer all your questions regarding CST. You can select the below link or contact our Call Center at (603) 230-5920.
The CST law and rule can be found under 
File and pay your CST taxes using our online portal Granite Tax Connect (GTC).
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.