I was a consultant from home for a company based in VT. Do I pay state tax to VT?

[JohnR1 · Accepted solution]

No, provided that you were not physically present in Vermont and did not provide any services while residing in the state, you should not have a taxable locus in the state that would require you to file a return, if you do not have any other connections to the state.  I assume from your question, that you were working as an independent contractor for the company, from your home state?  Your Form 1099-MISC should show your home state in Box 17, and your home state wages in Box 18.