Your domicile is your fixed and permanent home to which you always have the intention of returning whenever absent, even though you may live elsewhere. What does Pennsylvania domicile mean?I live in PA, but am considered a resident of a reciprocal state for tax purposes. Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. The burden shall be upon the individual asserting a change of domicile to show that the necessary intention existed.