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 Louisiana (LA), domicile is defined under the state's civil code and is a concept that determines a person's or entity's legal home. This is significant for various legal purposes, including jurisdiction for lawsuits, voting rights, and tax obligations. For an individual with multiple residences, the domicile is the one they intend to return to and maintain as their primary and permanent home. Indicators of domicile in Louisiana may include the address where a person registers to vote, the location of their primary bank accounts, where their driver's license is issued, and where they primarily work or conduct business. For entities such as corporations, domicile is typically the location of their principal place of business or incorporation. Establishing domicile affects where an individual or entity can exercise certain legal rights and responsibilities, and it is a key factor in determining the appropriate venue for legal actions.