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 Idaho, domicile is defined as the fixed, permanent home of a person or entity where they intend to return whenever they are absent. It is a significant legal concept because it determines the jurisdiction for legal actions such as lawsuits, the appropriate venue for voting, and the obligation to pay state and local taxes. For individuals with multiple residences, the domicile is typically indicated by factors such as where they maintain their most significant connections like where they have their primary bank accounts, where their driver's license is issued, where they are registered to vote, and where they primarily work or conduct business. For entities, domicile is usually where they are incorporated or have their principal place of business. Establishing domicile in Idaho involves demonstrating an intent to make the state one's permanent home, which can be evidenced by various acts and maintained relationships within the state.