To establish a new domicile, you need 1) a physical presence, and 2) a truthful, concurrent, intent of making the new state your permanent place of abode. Because Texas does not have an estate tax, people domiciled in Texas can eliminate their statelevel estate tax from the prior state they resided in.What is considered state residency? Many states view those who live 183 or more days in the same state as residents for income tax purposes. We're going to provide you with some helpful suggestions and links to get you on your way to Texas residency. If you make a permanent move to a new state, it's important to establish legal domicile there if you want to escape taxes in the state you left.