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 Dakota, domicile is defined as the location where a person has established their primary and permanent home, or where an entity has its principal place of business. This concept is crucial for various legal purposes, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, the domicile is determined by their intent to return to a primary home, which can be evidenced by where they have significant connections such as where they bank, where their driver's license is registered, where they work, and where they have incorporated any businesses. Establishing domicile in South Dakota involves demonstrating an intent to maintain a principal residence in the state and actually residing there. Changing one's domicile from another state to South Dakota requires physical presence in the state and the intent to remain indefinitely. The state's tax laws, voting regulations, and other legal matters use the concept of domicile to ascertain the rights and responsibilities of its residents.