Nevada is also attractive but the rules for domicile are stricter. We have lived in Oregon for many years but decided South Dakota would be our new domicile. The kicker for us was state income tax, very high in Oregon and zero in South Dakota. Vehicle registration is much higher, but off-set by taxes.

We decided to cut all formal ties to Oregon. We sold our house and other land. We're obtaining drivers licenses and vehicle registration in South Dakota, will sign up to vote, and vote, in SD. We will transfer our wills, medical directives, etc. to South Dakota. For 2018 we'll file tax returns in Oregon and SD as part time residents. And change our address on everything to SD. The only thing we'll have left in Oregon, besides friends, is a storage unit.

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