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New Hampshire Investigating Vail Resorts over Potential Epic Pass Sales Tax

Officials say the company’s 3.2% pass surcharge may amount to an illegal sales tax in a state without a statewide sales tax.

  • Governor Kelly Ayotte announced on Monday that the New Hampshire Attorney General is investigating Vail Resorts for allegedly collecting a "blended sales tax" on Epic Passes sold to state residents.
  • Earlier this year, Vail disclosed it would apply a 3.2% surcharge to all multi-resort passes, which the company says covers out-of-state jurisdictions including Colorado and Washington State.
  • The $1,089 Epic Pass provides unlimited access to four ski areas in New Hampshire, including Attitash Mountain and Mount Sunapee; the $662 Northeast Value Pass offers similar resort access.
  • Attorney General John Formella is investigating whether the company violates state laws, though spokesperson Courtney DiFiore claims the surcharge covers legally required obligations for resorts outside the Granite State.
  • New Hampshire is one of five states with no sales tax and one of nine with no income tax, making Ayotte's investigation into what supporters fear undermines the "New Hampshire Advantage" politically significant.
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WMUR broke the news in New Hampshire, United States on Monday, April 27, 2026.
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