Preheat oven to 350 degrees. Line muffin tins with liners.
In a medium mixing bowl, sift together the flour and cocoa powder. Whisk in the baking soda and salt. Set aside.
In a large mixing bowl, using an electric mixer, cream the butter and sugar together on medium speed until light and fluffy.
Add the egg and mix until fully combined. Next, add the oil, red food coloring, vanilla extract, and vinegar, scraping down the sides of the bowl as needed.
Mix in the dry ingredients in three additions alternating with the buttermilk, starting and ending with the dry ingredients. Make sure to combine each addition well before adding the next. Be careful not to overmix the batter.
Fill the cupcake liners ⅔ full and bake for about 15-20 minutes, or until a thin knife or toothpick inserted into the center comes out clean.
Cool for 10 minutes and then remove cupcakes from the pan and place them on a cooling rack to cool completely before frosting.