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 Connecticut, domicile is legally recognized as the place where an individual has their true, fixed, and permanent home and principal establishment, and to which they intend to return whenever they are absent. It is the place where a person has voluntarily fixed their habitation, not for a mere special or temporary purpose, but with the intent of making a permanent dwelling. This concept is crucial for various legal purposes, including determining the appropriate venue for legal actions, voting registration, and tax obligations. For individuals with multiple residences, the domicile is typically indicated by factors such as where they maintain a driver's license, where they are registered to vote, the location of their primary bank accounts, and where they are employed or conduct their primary business activities. For entities such as corporations, domicile is usually the location of incorporation or the principal place of business. Establishing domicile affects one's legal rights and obligations within the state, and changing one's domicile requires both physical presence in the new location and the intent to remain there indefinitely.