Your domicile is the state of your permanent home, or the state you consider your home whenever you are elsewhere. Your domicile is an important place.Your domicile is the place where you live and intend to reside permanently and indefinitely. The state is your "domicile," the place you envision as your home and where you intend to return after any absences. 'Domicile' generally refers to where you live – your residence that you intend to keep for the foreseeable future. "Residence" and "domicile" are distinct concepts for California tax purposes. If you spend more than 183 days in a state, that state expects to collect state and local taxes on all income, even if no part of it was earned there. The following list contains some of the factors courts have considered as indicative of an intent to establish domicile in a new state.