How do I establish domicile in a no-income-tax state like Florida or Texas?

Domicile is your true, permanent home, and states like California and New York fight hard to keep taxing former residents. To establish domicile in a no-income-tax state such as Florida, Texas, or Nevada, you generally need to physically live there and build a documentary trail: register to vote, get a driver's license, retitle vehicles, file a declaration of domicile, move your primary bank and doctors, and update your estate documents. High-tax states apply a facts-and-circumstances test, and some use a 183-day statutory-residency rule so counting days matters. Keep a calendar and travel records. This is one of the most audited areas in state taxation, so don't rely on a single factor. Consult a state-tax professional before a major move, especially if you keep a home in your old state.