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 Ohio, 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. It is a significant concept in legal matters because it determines jurisdiction for legal actions, voting rights, and tax obligations. For individuals with multiple residences, the domicile is typically indicated by actions that reflect a commitment to a particular location, such as where they maintain a driver's license, where they bank, where they work, and where they have significant familial and social connections. For entities, such as corporations, domicile is usually where they are incorporated or where their principal place of business is located. Establishing domicile affects where an individual or entity can be sued (venue), where they can exercise their right to vote, and which state and local governments can tax them. Changing one's domicile requires both physical presence in the new location and the intent to remain there indefinitely.