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 South Carolina, domicile is legally recognized as the place where an individual has their primary and 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 location they intend to return to and maintain their most significant connections, such as where they have their primary bank accounts, where their driver's license is registered, and where they work. Establishing domicile in South Carolina involves demonstrating an intent to maintain a principal residence in the state, coupled with physical presence. Changing one's domicile from South Carolina to another state requires both the establishment of a residence in the new state and the intent to abandon the South Carolina domicile. The implications of domicile affect many areas of law, including family law, probate, and tax law.