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 North Carolina, 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 have the intention of returning. It is a significant concept in various legal contexts, such as determining the appropriate jurisdiction for legal actions, establishing voting rights, and assessing tax obligations. For an individual with multiple residences, the domicile is typically the location where they maintain the most substantial connections, such as where they have their primary bank accounts, where their driver's license is issued, where they are employed, and where they have registered any businesses or corporations. The intention to return to a place after any period of absence is a key factor in establishing domicile. For entities, such as corporations, domicile is usually the place where the principal place of business is located or where the entity is incorporated. North Carolina law requires individuals and entities to fulfill their legal obligations, such as paying taxes, based on their domicile status.