Vermont § 1301 - Definitions As used in this chapter:

§ 1301. Definitions As used in this chapter:

• (1) “Benefits” and “compensation” mean the money payments payable to an individual, as
  provided in this chapter, with respect to the individual’s unemployment. (2) “Commissioner” means the Commissioner of Labor or the Commissioner’s authorized representative. (3) “Contributions” means the money payments to the State Unemployment Compensation Trust
  Fund required by this chapter. (4) “Employing unit” means any individual or type of organization, including any partnership,
  association, labor organization as defined in the National Labor Relations Act, 29 U.S.C. § 152(5), trust, estate, joint stock company, insurance company, or corporation, whether domestic
  or foreign, or the receiver, trustee in bankruptcy, trustee, or successor thereof,
  or the legal representative of a deceased person, any federal, state, or local governmental
  entity, which has had in its employ one or more individuals performing services for
  it within this State. All individuals performing services within this State for any
  employing unit that maintains two or more separate establishments within this State
  shall be deemed to be employed by a single employing unit for all the purposes of
  this chapter. (5) “Employer” includes: (A) Any employing unit that in any calendar quarter in either the current or preceding
  calendar year paid for service in employment, as defined pursuant to subdivision (6)
  of this section, wages of $1,500.00 or more, or for some portion of a day in each
  of 20 different calendar weeks, whether or not the weeks were consecutive, in either
  the current or the preceding calendar year, had in employment at least one individual
  (irrespective of whether the same individual was in employment in each such day).
  When an employing unit described in either this subdivision (A) or subdivision (B)
  of this subdivision (5) becomes an employer within any calendar year, it shall be
  subject to this chapter for the whole of the calendar year. (B)