If your daughter intends to return home after college, her tax residence is still in NY state as the IRS considers absences for attending college as temporary absences.
Be aware that if she works in the state of Vermont, then at year's end she'll have to file state tax returns for both VT and NY. VT can tax her as a non-resident on income earned in VT; NY can tax her as a resident on ALL her income, including that from VT. In this situation she'd be credited by NY for the taxes paid to VT, so she wouldn't be double-taxed.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.