A more thorough explanation:

Definition: The state in which a person permanently lives or intends to live, as opposed to where they are currently living temporarily. A person's domicile is determined by their intent, the location of their home where they regularly sleep, and their conduct. For corporations, their state of domicile is the state where they are incorporated.

• John is originally from California, but he moved to New York for a job. Even though he is currently living in New York, his state of domicile is still California because he intends to return there and has a home there where he regularly sleeps.
• Samantha is a college student who lives in a dorm during the school year, but she goes back to her parents' house in Texas for the summer. Her state of domicile is Texas because that is where she intends to live permanently and where she has a home where she regularly sleeps.
• ABC Corporation is incorporated in Delaware, so Delaware is its state of domicile.

These examples illustrate how a person's state of domicile is determined by their intent to permanently live in a certain state, the location of their home where they regularly sleep, and their conduct. Even if a person is temporarily living in a different state, their state of domicile remains the same if they intend to return there and have a home there where they regularly sleep.