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 Texas, domicile is legally recognized as the place where an individual has established their permanent home or where an entity has its principal place of business. This concept is crucial for various legal determinations, including jurisdiction for lawsuits, voting rights, and tax obligations. For individuals with multiple residences, the domicile is typically the location they intend to return to and maintain significant connections, such as where they have their primary bank accounts, where their driver's license is registered, and where they work. The Texas Tax Code outlines the criteria for determining domicile for tax purposes, and the Texas Election Code specifies the importance of domicile in establishing voter registration. Additionally, the Texas Family Code considers domicile when addressing issues of legal residence for family law matters. Establishing domicile affects where a person or entity can exercise legal rights and responsibilities, and it is presumed to continue until a new one is established.