Preheat oven to 350 degrees. Line a 12 cup cupcake pan with cupcake liners.
Using a stand mixer or electric mixer, beat the butter and sugar on medium high speed for 4 minutes, until lightened in color and fluffy.
Add the egg and vanilla and beat until combined.
In a small bowl mix together the buttermilk and sour cream. In a separate small bowl mix together flour, cocoa powder, baking soda and salt.
To the butter/sugar mixture, add a third of the dry ingredients and mix until incorporated. Add half of the buttermilk/sour cream and mix well. Continue alternating the dry and wet ingredients ending with the dry ingredients until combined.
Scoop the batter into the cupcake pan dividing it evenly between the 12 cavities. Bake for 14-16 minutes until a cake tester/toothpick inserted into the middle of a cupcake comes out clean or with a few moist crumbs.
Let the cupcakes cool in the pan for about 5 minutes and then transfer to a wire rack to cool completely.