Are the proceeds from the sale of vacant land taxed in state of sale(ME) or my state of residence(VT)?

[Critter · Accepted solution]

Both ... ME will tax the sale only and VT will give you a credit for the ME taxes you paid so you are not double taxes ... BUT you MUST complete the ME return first and the the VT return for the credit to work properly. 

[Marsh4]

Thank you so much.  This was my thought but I'm glad to have it confirmed!