A popular all-access season ski pass sold by Vail Resorts is coming under scrutiny for collecting a sales tax on New Hampshire customers, even though the Granite State doesn’t have a sales tax.
The Epic Pass, which costs $1,089 for adults for the 2026-27 season, provides unlimited access to popular ski mountains across the country, including four ski areas in New Hampshire.
But Vail announced this year it’s charging an additional 3.2% in taxes on customers nationwide for its multi-resort Epic Passes.
The New Hampshire Attorney General’s office announced Monday it would look into the company's tax collection efforts.
“New Hampshire is proud to have no sales tax, and we’re not going to let an out-of-state company try to sneak one in,” Gov. Kelly Ayotte said in announcing the state’s investigation.
In a statement to NHPR, Vail Resorts said the sales tax it collects is based on access to ski mountains in other states included in the pass that do have a tax.
"We are pleased to provide a wide variety of options for our guests to access our resorts by offering both lift tickets that are resort-specific and passes that provide access to multiple resorts,” said Courtney DiFiore, a Northeast spokesperson for Vail Resorts.
DiFiore said the company does not charge a direct tax on New Hampshire goods or services, but because the pass includes access to resorts in other states, the company is “legally required to charge for those resorts.”
Vail, a publicly traded company headquartered in Colorado, offers various pass pricing models with different levels of access and peak date restrictions. The company said its “blended sales tax rate,” which first came to light last month, is based on passes that provided access to multiple resorts in taxing jurisdictions, including Washington State, Colorado, Wisconsin, Utah, and Vermont.
The Northeast Value Pass, which costs $662 for an adult, allows unlimited access to Attitash Mountain, Crotched Mountain, Mount Sunapee, and Wildcat Mountain in New Hampshire. Mount Sunapee is owned by the state of New Hampshire, and the ski area is leased to Vail.
Part of Ayotte’s objection is that Vail’s 3.2% sales tax rate on its multi-resort Epic pass products appear to include ski passes sold in and possibly only used in New Hampshire.
DiFiore said Vail is in contact with the governor and the attorney general’s office.
