Taxation – Income – State of Residence – Move to Florida – N.C. Home & Employment

Taxation – Income – State of Residence – Move to Florida – N.C. Home & Employment (access required)

Fowler v. North Carolina Department of Revenue Petitioners’ sale of their N.C. business, purchase of a Florida home, and numerous official acts (registering to vote in Florida, removing their names from N.C. voter rolls, registering cars in Florida, listing Florida as their residence on tax forms, obtaining Florida drivers’ licenses and turning in their N.C. drivers’ licenses, etc.) evidenced plaintiffs’ intent to make Florida their home.

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