The question is, are you a resident of Wisconsin for state income tax purposes?
Maybe. See this.
You have only one domicile at a time. Your domicile is your permanent home. There is no single factor that determines, but factors include where your significant income sources, friends, doctor and dentist, church and other social organizations, voter and driver registration, and so on, are located. Part of establishing a new domicile requires taking affirmative steps to abandon your old domicile.
If you still have ties to Wisconsin and consider it your home state, you are probably still domiciled in Wisconsin; if it is your domicile, then you owe a state resident income tax return on all your worldwide income, even income earned while living outside of Wisconsin.
If you effectively abandoned your Wisconsin domicile, and were domiciled in Florida, then you don't owe Wisconsin state income tax. It's possible for a short term move to be a real change of domicile, but this is harder to prove. It really depends on the facts of your specific situation.
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.
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