Individual Income

Non-Resident Income From Web or Internet Activities

Income received by a non-resident of Vermont is not taxed by Vermont when the income results from activity necessary to create or maintain a world wide web page or internet site for the non-resident, such as:

• Income from the ownership of data or programming code in Vermont, or the use of the data or programming code by someone other than the owner, or use by someone not in Vermont

• Ownership of, or receipt of services from, computer servers in Vermont

• Receipt of computer processing or web hosting services from a computer service provider or web hosting service in Vermont

Income received by a non-resident through a partnership, limited liability company or trust also is not taxed by Vermont if the entity’s activities in Vermont are limited to the above activities and no other activity of the entity creates nexus with Vermont.

Taxpayer Information Line:
1.866.828.2865 (Toll-free in VT)
or 802.828.2865 (Local & Out-of-State)