Vail Resorts Unveils Tax-Free Option for New Hampshire Skiers Amid State Investigation

In a major reversal following intense pressure from state officials, Vail Resorts announced on May 1, 2026, that it will offer a tax-free pass option for Granite State residents. The move comes just days after Governor Kelly Ayotte called for an investigation into the company’s implementation of a “blended tax” on its multi-resort pass products.

In a statement, the Colorado-based company said it “understand[s] the concerns raised by Governor Ayotte and the New Hampshire community” and will now allow pass holders to limit their access to New Hampshire resorts only, effectively exempting them from the controversial tax surcharge.

New Hampshire-Only Access

To avoid the blended tax, skiers and riders can opt for a version of their pass that restricts access to Vail's four properties in the state:

• Attitash Mountain Resort

• Wildcat Mountain

• Mount Sunapee

• Crotched Mountain

Eligible Pass Products

The new tax-free restriction is available for several popular pass tiers, ensuring that local skiers who do not plan to travel out-of-state are not penalized:

• Northeast Value Pass

• Northeast Midweek Pass

• Epic Military Pass

• Epic Day Pass (with local access tier)

Note for Current Pass Holders: Customers who have already purchased 2026–27 passes can request a refund of the tax paid and have their resort access adjusted to the New Hampshire-only tier through a new online request form.

The "Not-So-Epic" Sales Tax Controversy

The conflict began when Vail Resorts disclosed plans to add a 3.2% "blended" tax rate to its multi-resort products to simplify tax compliance across various jurisdictions, such as Vermont and Colorado. However, New Hampshire is one of only five states without a general sales tax.

Governor Ayotte strongly criticized the move, labeling it a "Not-So-Epic Sales Tax" and directing the Office of the Attorney General to investigate the legality of an out-of-state corporation imposing such a fee on Granite Staters.

“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 stated during the announcement of the probe.

While Vail initially defended the charge as a legal requirement for passes that include access to taxable resorts in other states, the company's new policy provides a direct workaround for residents who primarily ski within their home state.