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Case summaries

Commercial Domicile
Vermont National Telephone Company v. Department of Taxes, 2020 VT 83, decided October 9. 2020. The Vermont Supreme Court held that the Commissioner of Taxes did not err in determining that a corporation’s commercial domicile was in Vermont because that is where it conducted business operations and received the most benefits. Specifically, the Commissioner found its CFO filed all of its tax returns and paid its taxes from its Vermont office, its business records were kept in its Vermont office and it had over 50 employees residing or working in Vermont.

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