"can I claim SD as my resident domicile for state income tax purpose?"
NO, not if your main, permanent home - your domicile in tax terms - is located in PA. If your domicile is in PA, all your income is taxable by PA, regardless of where you earned it. To become an SD resident for tax purposes, you would have to literally move there.
A person can have only one domicile at a time, and it does not change until they move to another state or country with the intention of making a new permanent home there, abandoning the previous domicile.
https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Documents/rev-611.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
