Vail Resorts Backs Down After New Hampshire Threatens Legal Action Over Epic Pass Sales Tax
Vail Resorts Backs Down After New Hampshire Threatens Legal Action Over Epic Pass Sales Tax
Just days after New Hampshire prosecutors launched an investigation into the practice, Vail Resorts has quietly reversed its decision to charge a 3.2% blended sales tax on Epic Pass purchases made by state residents. Governor Kelly Ayotte confirmed the development late Friday, framing it as a clear win for the Granite State’s long-standing resistance to any form of sales tax.
“New Hampshire will never have a sales tax, and we certainly will not let an out-of-state company try to sneak one in,” Ayotte said in a statement. “Our state is the best place in the country to ski, and skiers will be able to continue to enjoy our wonderful mountains tax-free.”
According to Ayotte, Vail Resorts announced it would now offer a New Hampshire-specific resort pass that “foregoes a tax on their pass.” The company owns and operates Wildcat Mountain, Attitash, and Crotched Mountain, and also runs Mount Sunapee under a long-term lease with the state.
The controversy erupted in mid-March when Vail disclosed in an investor presentation that it would begin applying a uniform blended sales tax across all multi-resort passes sold at its 42 locations nationwide. Company officials argued that the passes are sold as a single bundled product granting access to resorts across dozens of states with varying tax treatments. While Oregon, Montana, Delaware, and Alaska—like New Hampshire—do not impose a sales tax, rates elsewhere range from 0% to 10%.
Historically, Vail had embedded applicable taxes into the pass price rather than itemizing them at checkout. But this year, New Hampshire skiers purchasing the 2026-27 Epic Pass noticed a separate sales tax line for the first time. To make matters worse, Vail also raised the price of its unlimited Epic Pass by 3.6%, meaning the total increase for Granite State skiers would be roughly 7%.
“It felt like a double slap,” said Mark Delaney, a 47-year-old ski instructor from North Conway who has held an Epic Pass for over a decade. “First they sneak in a tax we never agreed to, then they hike the price. It’s like they’re testing how much they can get away with before someone pushes back.”
State officials were quick to push back. The Attorney General’s office opened an investigation into whether Vail’s practice violated New Hampshire’s consumer protection laws. Ayotte’s office confirmed that the probe remains active, and that the state will ensure any residents who were charged the tax receive refunds.
“This isn’t just about a few dollars on a ski pass—it’s about principle,” said Sarah Mitchell, a 34-year-old small business owner from Concord who skis regularly at Crotched Mountain. “If we let one company do it, what’s next? A ‘service fee’ on your morning coffee? I’m glad the governor stepped in, but it shouldn’t have taken an investigation to get them to follow the law.”
Not everyone is convinced the fight is over. “They backed down this time, but mark my words—they’ll find another way to squeeze us,” said Tom Russo, a 62-year-old retired teacher from Manchester. “Corporations like Vail don’t just give up revenue. They’ll repackage it, rename it, and call it something else. The state needs to stay vigilant.”
Vail officials said the decision to implement a blended tax was intended to streamline operations, replacing a patchwork of state-by-state calculations. However, after declining Epic Pass sales and mounting legal pressure, the company appears to have reconsidered.
“The state will continue its investigation and also ensure any Granite Staters charged a sales tax can be refunded, and that Vail’s tax-free passes are easily accessible,” Ayotte said.
For now, New Hampshire skiers can breathe a little easier—and hit the slopes without worrying about an extra line item on their bill.
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