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 Florida, domicile is legally recognized as the place where an individual has their primary and permanent home, or where an entity has its principal place of business. This concept is crucial for various legal determinations, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, the domicile is typically the home they intend to return to and is evidenced by factors such as where they have their bank accounts, where their driver's license is registered, and where they work. Establishing domicile in Florida involves demonstrating intent to maintain a principal residence in the state, which can be done through various means such as obtaining a Florida driver's license, registering to vote in Florida, and declaring the Florida residence as the primary home for tax purposes. The state's homestead exemption also provides a tax benefit to those who establish their domicile in Florida, further incentivizing the establishment of domicile in the state.