You are an Ohio resident for income tax purposes if you are domiciled in Ohio. Thus, under Ohio law, the terms "domiciled" and "resident" mean the same thing.L Meaning of Domicile. The term "domicile" has a special legal definition that is not the same as residence. The state is your "domicile," the place you envision as your home and where you intend to return after any absences. It is where they ultimately intend to return from any period of absence. Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. Residency can be the same as a person's domicile, but it also can be a person's temporary residence (i.e. Legally, you can have multiple residences in multiple states, but only one domicile. The term "domicile" refers to your primary residence or "home base.