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 Tennessee, domicile is legally recognized as the place where an individual has their permanent home or principal establishment, and to which they intend to return whenever they are absent. It is a significant concept in various legal contexts, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, the domicile is determined by factors such as where they maintain significant connections like bank accounts, where their driver's license is registered, where they work, and where they have their primary social ties. For entities, the domicile is typically where the principal place of business is located or where the entity is incorporated. Establishing domicile affects where a person or entity can exercise legal rights and responsibilities, and it is also relevant for determining in-state or out-of-state tuition at educational institutions. Changing one's domicile requires both physical presence in the new location and the intent to make it the primary and permanent home.