That is why Ski Areas of New York Inc., a trade association that represents the ski industry in New York state, opposes the governor's proposed sales tax. The organization wants skiers and riders in New York to know the facts and to provide them with a simple method to contact their state legislators to voice opposition. To that end, the group launched a new Web site, www.stoptheskitax.com, earlier this month.

The group's member resorts are supporting the distribution of the Web site by including it on their own Web sites, contacting their skiers and riders and posting information about the tax up at their resorts.

Jane Eshbaugh, Holiday Valley Resort marketing director, said the ski resort is doing all it can to get the word out about the additional tax.

''We are all very involved - writing letters, sending out press releases and putting the information in newsletters we send to people who visit us encouraging them to make comments,'' she said. ''We're just not hearing from New York residents about this proposal, but from people that visit us from (Pennsylvania), Ohio and Ontario. People are saying this tax will affect their ski trips.''

Eshbaugh said the resort is worried the tax will lower the number of out of state visitors spending money at the resort and throughout the region.

''Out-of-state visitors say 'We have a choice.' If they have to pay tax on top of the lift ticket price they will go else where,'' she said. ''That impacts the whole region, not just the resort.''

Eshbaugh said the recreation tax is just not being placed on ski resorts, but also at golf courses and in all different areas of recreation.

''I think it's a bad idea to discourage people to be healthy and have an active lifestyle,'' she said.

Scott Brandi, Ski Areas of New York president, said the ski tax will increase the cost of the sport, which will have an impact on the many school programs offered by state resorts. He said the programs are priced at a level that is affordable to children. Last year more than 500,000 children learned to ski and ride.

''The governor has proposed an obesity tax that taxes the sale of soda. The premise is to tax products that are unhealthy to our children. He has been an advocate for outdoor recreation, but his proposed sales tax on skiing, camping, golf, health clubs, karate schools and other forms of recreation contradicts this,'' he said.

Brandi said the ski industry is an important economic engine in upstate New York. Based on a completed economic impact study, he said it has an impact of $1.1 billion dollars in the four months of winter and employs 18,000 New Yorkers.

New York contains more ski areas - 47 - than any other state in the country