Domicile is the place where a person or entity has its primary, permanent home or principal place of business. Domicile is important in the law for determining the state and county in which a person or entity may be sued, vote, and is obligated to pay taxes. For a person with multiple homes or different places of residence, domicile is the place the person plans to return to after being away, and may be indicated by the place where the person maintains important services and relationships, such as banking, driver’s license registration, incorporation, and work/employment. A person or entity is said to be a domiciliary of the domicile.

In Arkansas, domicile is legally recognized as the location where an individual has their permanent home or where an entity has its principal place of business. This concept is crucial for various legal purposes, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, the domicile is determined by their intent to return to a primary home, which can be evidenced by where they have significant connections such as where they bank, where their driver's license is registered, where they work, and where they have established significant personal relationships. Establishing domicile affects where a person can exercise civil rights and responsibilities, and for entities, it influences where they can be legally required to pay taxes and may be subject to legal actions. Changing one's domicile requires both physical presence in the new location and the intention to remain there indefinitely.