A resident is a person who is domiciled in Utah for any period during the tax year, but only for the duration of that period. Have voluntarily settled in Utah, not for a special or temporary purpose, but with the intent of making a permanent home.Your domicile is the location of your permanent home. Residency can mean domicile or it can simply refer to any place where you live or spend time. And concurrent intent to voluntarily reside permanently in that location, not for a special or temporary purpose. See R512-3 Definitions 3.2 "Domicile". Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. Utah code defines a primary residence as a home that serves as the occupant's primary domicile for at least 183 consecutive days in a year.