Vail Resorts Implements Sales Tax on New Hampshire Ski Areas
The broad-based tax applies to Vail Resorts across the country, including four in the sales-tax-free Granite State.
Wednesday, April 15, 2026, NewEnglandSkiIndustry.com
Vail Resorts is coming under criticism in New Hampshire this spring, as it quietly implemented a broad-based tax on all Epic Pass products, including Epic Day Passes at its New Hampshire ski areas. New Hampshire does not have a sales tax.
Epic products now carry a 3.2% "Sales and Other Taxes" charge at check-out. The tax is being applied on all Vail-operated New Hampshire resorts, including Mt. Sunapee, which is leased from the State of New Hampshire.
This is the first known time that Vail has assessed a sales tax on New Hampshire residents. New Hampshire Department of Revenue Administration does not have a provision to collect sales taxes. Pursuant to RSA 78-D:1.II, "The state of New Hampshire does not impose a sales tax on customers making purchases of goods and services in New Hampshire, nor on goods and services purchased by its residents out of state for use, storage, or consumption in New Hampshire."
