Vt. Stat. Ann. tit. 32, § 5838
Digital business entity election
Redline — July 1, 2021 → current.View current text →
Current — June 1, 2022
As of July 1, 2021
A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity for the taxable year.
A corporation shall not be subject to the tax imposed by section 5832 of this title if the corporation qualifies as and elects to be taxed as a digital business entity for the taxable year.
Added 2009, No. 1 (Sp. Sess.), § H.54, eff. Jan. 1, 2010.
Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.