@Mike9241 wrote:
a license does not create domicile. many states require certain licensees to be licensed in their state. a license from another state may be invalid.
I don't understand what you are saying, but I think you are mixing up drivers licenses and business licenses.
I assume the taxpayer is talking about a drivers license.
Regarding domicile, keeping the WI drivers license and failing to obtain a FL drivers license tends to show the taxpayer was still a Wisconsin resident. It's still only one factor of many to be considered, and could possibly be rebutted by other strong proofs, but it depends on the individual facts and circumstances.
