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 Mississippi, domicile is legally recognized as the place where an individual has their permanent home or principal establishment and to which, whenever they are absent, they intend to return. For an entity, such as a corporation, domicile is typically where the principal place of business is located or where it is incorporated. Establishing domicile is significant for various legal purposes, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, factors such as where they maintain a driver's license, where they bank, where they are employed, and where they have significant familial and social connections help determine their domicile. The intent to return to a place after an absence is a key element in establishing that place as one's domicile. In legal disputes, courts will examine these factors to ascertain an individual's or entity's domicile. It is important to note that a person or entity can only have one domicile at a time, even if they own property or conduct business in multiple locations.