Industry News
A policy that quietly frustrated skiers across New Hampshire has just been reversed — at least for Granite State residents or those intending to ski only within the state. After backlash over a newly introduced ~3.2% “blended” tax on Epic Pass products, Vail Resorts announced today that it will allow local pass holders to avoid the charge entirely — if they choose to ski only at its four New Hampshire resorts. The move comes just days after Kelly Ayotte confirmed the state had opened an official investigation into the policy.
A “Tax” in a No-Tax State
The controversy began when skiers in New Hampshire noticed an unexpected charge at checkout while purchasing Epic Pass products for the 2026–27 season: a roughly 3.2% line item labeled as tax. New Hampshire, however, has no state or local sales tax — a defining feature of its economic identity.
Instead, the charge reflected a blended national rate derived from Vail’s network of resorts across multiple states, including higher-tax jurisdictions such as Colorado and Vermont. The company described the change as a compliance update, separating taxes at checkout rather than embedding them in the pass price.
From a corporate standpoint, the rationale was straightforward: a single multi-resort product spanning dozens of tax regimes creates a complex compliance challenge. A uniform blended rate simplifies accounting and provides a consistent framework across jurisdictions. For many local New Hampshire skiers, however, the optics were harder to accept. They were being charged what appeared to be a tax — on a product used in a state that explicitly rejects such taxes, with none of the revenue going to state coffers.
Backlash Builds
The reaction among skiers was immediate. Online forums and local communities filled with confusion and criticism, particularly as the charge came on top of a 3.6% increase in base Epic Pass prices for next season. Combined, the changes pushed effective price increases for some New Hampshire customers close to 7%.
Critics also pointed to how the policy was introduced — without a clear, consumer-facing explanation — allowing frustration to build as skiers encountered the added cost at checkout.
Investigation Launched
On April 27, Governor Ayotte announced that the state’s Office of the Attorney General had opened an investigation into whether the surcharge is legal. “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,” Ayotte said in a statement. The investigation would focus on whether a national company can apply a blended tax rate to transactions involving residents of so-called “NOMAD” states — those without sales tax, including New Hampshire, Oregon, Montana, Alaska, and Delaware.
Vail Responds
Now, Vail has adjusted course. In a statement released today, May 1, the company said it “understand[s] the concerns raised by Governor Ayotte and the New Hampshire community” and will offer pass holders the option to limit access to New Hampshire resorts only — and avoid the blended tax entirely.
That includes four resorts in the state:
- Attitash Mountain Resort
- Wildcat Mountain
- Mount Sunapee
- Crotched Mountain
Eligible products include the Northeast Value Pass, Northeast Midweek Pass, Epic Military Pass, and Epic Day Pass with local access. Customers who have already purchased passes can request refunds of the tax and adjust their access.
Vail maintains that the blended rate reflects taxes it is legally required to collect for access to resorts in other states and emphasized that its pass products remain competitively priced. “Guests who are interested in a pass with only New Hampshire access and no taxes should fill out this form. Guests who have already purchased an eligible pass can also use this form to request a refund of the tax paid and an adjustment to their resort access,” the ski conglomerate shared in the press release.
A Partial Win
The change does not eliminate the tax entirely. Skiers who want access to the full Epic network will still pay the blended rate.
But for those who primarily ski in New Hampshire, the new option effectively restores a tax-free purchase — addressing the core concern raised by both customers and state officials.
