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Committee hears how Vermont taxes remote workers and why New York's rule complicates sourcing
Summary
Department of Taxes staff reviewed domicile tests, apportionment, and the Other State Tax Credit, and warned that New York’s 'convenience of the employer' rule can produce conflicts with Vermont’s physical‑presence standard for taxing remote work.
Department of Taxes officials told the Ways & Means Committee that Vermont determines residency by domicile and a 183‑day presence rule; residents are taxed on worldwide income while nonresidents are taxed only on Vermont‑source income.
Will Baker described apportionment mechanics and the Other State Tax Credit (OSTC) that offsets Vermont tax liability for income taxed in other states, but he warned of difficult interstate conflicts when states apply different…
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