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 Utah, domicile is defined as the place where an individual has their permanent home or principal establishment and to which, whenever they are absent, they intend to return. For legal purposes, establishing domicile in Utah is significant for determining jurisdiction in legal actions, voting rights, and tax obligations. An individual can only have one domicile at a time, and it is determined by factors such as where they maintain a driver's license, where they are registered to vote, the location of their primary residence, where they conduct their banking, and where they are employed. For entities such as corporations, domicile is typically where the entity is incorporated or where its principal place of business is located. Changing one's domicile from one state to another requires physical presence in the new location and the intention to remain there indefinitely. The concept of domicile affects various legal processes, including the administration of estates, family law matters, and the application of state tax laws.