The Vermont Statutes Online
The Statutes below include the actions of the 2025 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter
003
:
TAXATION OF CORPORATIONS
(Cite as: 32 V.S.A. § 5838)
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§ 5838. Digital business entity election
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.)