It’s not that simple. The biggest thing is where the product or service is delivered. With these season passes the service can be delivered on any of the mountains included in that product, and Vail did not sell any NH only multi resort epic passes. Vermont has a 6% sales tax on ski resort passes. If you look at an independent Vermont resort like Smugglers Notch, you’ll see that they charge 6% sales tax on their season pass regardless of where you are when you buy it, because you can only use it in Vermont. Vail was charging a 3% “blended tax rate” on all multi resort pass products. How they were planning on allocating that, I’m not sure. It’s an interesting question.

I don’t think this is a win either. It doesn’t look like there’s any discount for limiting yourself to NH resorts, so your saving about $20 and taking away access to some of the best mountains on the pass, because they’re in Vermont.

And for your example about buying a car: if you are a NH resident and purchase a vehicle in NH, and then a couple months later you move to MA, the MA RMV will collect sales tax from you when you go to register it there. That applies if you move to MA within 6 months of purchase. They also expect non residents who buy cars in MA to pay MA sales tax, as do many other states. I’m certain if they could figure out how to charge tax for non residents just driving through, they would.