If you are a nonresident of Vermont and received income from activities necessary to create or maintain your website, the income is not taxed by Vermont. This includes:
- 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
- If you own or receive services from computer servers in Vermont
- If you receive services from a computer service provider or web hosting service in Vermont
Income received by a nonresident 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 a connection (nexus) with Vermont.