In New Jersey, what does the term domicile refer to?

In New Jersey, the term domicile refers to your permanent home. This concept is crucial for various legal and tax purposes, as it determines an individual's legal residence for taxation, voting, and other civic duties. A domicile is not merely a place where someone resides temporarily or a secondary location; it signifies the primary and enduring place of residence where a person has established their fixed and permanent home.

Understanding the distinction is important in various contexts. For instance, a temporary residence, such as a rental or a hotel, does not qualify as a domicile because it lacks the permanence associated with a permanent home. Likewise, a workplace is not related to domicile status, as domicile pertains specifically to where an individual lives, not where they work. Additionally, vacation properties, though they may provide enjoyment, do not constitute a domicile unless used as the primary residence. Thus, a permanent home clearly represents the essence of domicile in New Jersey law.