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.)
Vermont Legal Code
§ 5838
Vermont Title 32 — Vermont law
Source: https://legislature.vermont.gov/statutes/section/32/151/05838· Version 2026