How do I become a resident of Florida?

It would be nice to live in a state that has no income tax like Florida or Texas, and many people claim that they do live in these states. In case of a dispute, how does a court determine your tax residency? It is a facts and circumstances test. The court looks at where you vote, where you have your driver's license, where you get your mail, where you have your safe deposit box, the amount of time you spend in a state, and also your intent. One item they don't consider is that you just want to save on state income taxes. Some states like New York and California are very aggressive in tracking down former residents for taxes so get the facts in your favor.