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 Vermont, domicile is defined as the place where an individual has their true, fixed, and permanent home and principal establishment, and to which they have the intention of returning whenever they are absent. It is a critical concept in legal matters because it determines jurisdiction for legal actions, voting rights, and tax obligations. For individuals with multiple residences, Vermont law considers various factors to establish domicile, such as where they vote, the address on their driver's license, where they maintain bank accounts, and the location of their primary place of employment. For entities, domicile is typically the location of their principal place of business or incorporation. Establishing domicile in Vermont can affect one's legal rights and responsibilities, and it is important for individuals and entities to understand how their actions and connections to different places can influence their domicile status.