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 Nebraska, 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 determinations, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, the domicile is typically the home they intend to return to and is evidenced by factors such as where they have their bank accounts, where their driver's license is registered, and where they work. Similarly, for entities, the domicile is where the business is incorporated and conducts its primary operations. Establishing domicile affects where a person or entity can exercise certain legal rights and responsibilities. It is important to note that a person or entity can only have one domicile at a time, and once established, it remains until a new one is established.