Committee hears how Vermont taxes remote workers and why New York's rule complicates sourcing 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.

Vermont's straightforward tax rules for remote workers clash with New York's complex sourcing standards, raising questions for those who split their time between states.

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