What is a domicile?

New Jersey defines a domicile as the place you consider your permanent home--the place where you intend to return after a period of absence (e.g., vacation, business assignment, educational leave). You can have only one domicile, although you may have more than one place to live. Your domicile does not change until you move to a new location with the intent to establish your permanent home there and to abandon your New Jersey domicile. Moving to a new location, even for a long time, does not change your domicile if you intend to return to New Jersey.

Your home, whether inside or outside New Jersey, is not permanent if you maintain it only for a temporary period to accomplish a particular purpose (e.g., temporary job assignment).