Governor Kelly Ayotte response: Vail to Offer Sales Tax-Free Passes to New Hampshire Skiers

CONCORD, N.H. – Governor Kelly Ayotte released the following statement in response to the announcement from Vail Resorts that they will be offering tax-free pass options to Granite Staters:

“I am pleased that Vail will once again be offering tax-free products in New Hampshire in compliance with our laws. 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.

“New Hampshire will never have a sales tax, and we certainly will not let an out-of-state company try to sneak one in. 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!”

In an announcement, Vail Resorts stated that in response to concerns raised by Granite Staters and the Governor, they would begin offering “passholders the option to limit their access to our New Hampshire resorts only and forego a tax on their pass”. Days earlier, Governor Ayotte announced that the State of New Hampshire, through the Office of the Attorney General, was investigating the sales tax imposed by Vail Resorts. 

Vail Resorts owns and operates Wildcat Mountain, Attitash, and Crotched Mountain. The company also operates Mount Sunapee under a leasing agreement with the State of New Hampshire. In March of this year, the company disclosed in an investor presentation that it would begin charging a “blended” sales tax rate of 3.2% on all multi-resort Epic Pass products, which appeared to include those sold in (and even those potentially only used in) New Hampshire.