Ski Areas


Admissions to ski areas are taxable.

Cross-country ski passes to use public trails are not taxable.

Ski Area Consumables

Items used or consumed primarily for tramways at ski areas, snowmaking, snow grooming at ski hills, ski slopes, or ski trails are exempt. This includes:

  • Machinery and equipment
  • Fuel, electricity, and water additives to produce and maintain machine-made snow
  • Repair and replacement parts for qualifying equipment

Note: This exemption applies to purchases by the owner and contractors for use at ski areas.

To claim exemption, give the seller a completed Form ST3, Certificate of Exemption.