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Thank you for this very thorough response!  I wish to establish new everything--residency and domicile.  I've lived in MA for a long time now and want to break ties here and live in a new state and set up a new life.  I will be doing seasonal work in SD, but if I decide I want to stay in SD and set up there, I wondered if I'd still owe income tax to MA.

 

Again, thank you so much for taking the time to answer my questions!