Governor Kelly Ann Ayotte of New Hampshire said on April 27 that the state will not allow an out-of-state company to impose a sales tax on Granite State skiers, following reports of additional charges by Vail Resorts on ski passes sold in New Hampshire.
The issue arose after skier complaints about pricing adjustments at several resorts operated by Vail Resorts, including Attitash, Wildcat, Crotched Mountain, and the state-leased Mount Sunapee. Governor Ayotte issued her statement via her official X account and a press release from the Governor’s office as the state responded to these concerns, according to the Governor’s office.
“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. The Attorney General will thoroughly investigate Vail Resorts’ attempt to charge a sales tax on Granite State skiers. We’ll continue to ensure New Hampshire is America’s best place to ski — sales tax-free,” Ayotte said according to her official X account and press release.
New Hampshire’s ski industry attracts approximately 2.8 million visitors each season who generate roughly $384 million in direct spending at and around the state’s ski areas. When indirect and induced effects are included, the total economic impact surpasses $500 million annually while supporting thousands of jobs, especially in northern and western counties where winter tourism serves as a vital economic engine for local businesses and communities, according to an economic contribution study.
New Hampshire maintains neither a broad-based sales tax nor a personal income tax, contributing to its position among the most tax-competitive states in national rankings. This policy environment has long been credited with supporting resident retention, business attraction, and lower overall costs for consumers including those who participate in outdoor recreation such as skiing at the state’s resorts, according to research from the Tax Foundation.
Ayotte previously served as New Hampshire’s first female Attorney General before representing the state in the United States Senate. She was elected the 83rd Governor of New Hampshire and took office in January 2025 focusing on policies that promote economic growth, limited government and a tax-friendly climate for families and businesses across the Granite State.
