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 New Jersey, domicile is recognized as the place where an individual has their true, fixed, permanent home and principal establishment, and to which they intend to return whenever they are absent. It is a significant legal concept because it determines jurisdiction for legal actions, voting rights, and tax obligations. For individuals with multiple residences, New Jersey law looks at various factors to ascertain domicile, such as the location where they spend the majority of their time, where they are registered to vote, the state issuing their driver's license, and where they have significant connections like family, employment, and property ownership. For entities, domicile is typically the location of incorporation or where the principal place of business is situated. Changing one's domicile from New Jersey to another state requires not only physical relocation but also the intent to abandon the New Jersey domicile and establish a new one elsewhere. The burden of proof for establishing or changing domicile rests with the individual or entity claiming such a change.