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 Michigan, 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 incorporated any businesses. Establishing domicile affects where a person can be sued (venue), their eligibility to vote in local elections, and the state and local taxes they are required to pay. Changing one's domicile requires not only physical relocation but also the intent to remain in the new location indefinitely.