Domicile

An individual's permanent home or principal establishment. Residenceis not the same as domicile, since a person can have many transient residencesbut only one legal domicile, which is the home address to which he or shealways intends to return for prolonged periods. The domicile of a business isthe address where the establishment is maintained or where the governing powerof the enterprise is exercised. For purposes of taxation, it is often aprincipal place of business.