Vermont might not tax income received by a non-resident of Vermont. Except when they do. From Vermont’s “Find more information…” pages.

Non-Resident Income From Web or Internet Activities
“Income received by a non-resident of Vermont is not taxed by Vermont when the income results from activity necessary to create or maintain a world wide web page or internet site for the non-resident…

“Income received by a non-resident through a partnership, limited liability company or trust also is not taxed by Vermont if the entity’s activities in Vermont are limited to the above activities and no other activity of the entity creates nexus with Vermont.”[emphasis added]

I’m really wishing that the Vermont Tax Department didn’t feel the need to tell us that a non-resident’s non-Vermont income is not taxed by Vermont under these conditions because it reminds me that the Vermont Tax Department figures it can and will tax a non-resident’s non-Vermont income under those conditions.