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 Georgia, domicile is legally recognized as the place where an individual has their permanent home or principal establishment, and to which they intend to return when absent. It is a significant concept in legal matters because it determines the appropriate jurisdiction for legal actions, such as where a lawsuit may be filed. It also affects voting rights and tax obligations. For individuals with multiple residences, the domicile is typically where they have the most substantial connections, such as where they maintain a driver's license, where they bank, and where they are employed. For entities like corporations, domicile is usually where they are incorporated or have their principal place of business. Establishing domicile in Georgia involves demonstrating an intent to maintain a primary and permanent home in the state, and actions such as registering to vote, obtaining a Georgia driver's license, and paying state taxes can all be indicative of one's domicile.