RVers are unique in that it is very easy for them to choose a new domicile when they begin full-time RVing. Many pick a no-state-income tax state: Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming. A few pick Oregon because it has no sales tax, a bonus when you purchase a new RV.
Smart RVers look at the whole tax burden and not just one aspect. An article in the Chicago Tribune is worth reading if you are in the process of choosing your domicile or rethinking your choice. The article asks: "Would relocate in retirement for better tax laws?" Most people would say no. RVers can easily do so. The article referred to CCH, a tax information provider. Its article, "CCH Outlines Tax Considerations for Retirees Searching for Tax-friendly States," has excellent information for retirees plus a chart that details how each state taxes social security and pension income.
Another good resource for looking at the overall tax burden of all 50 states is Retirement Living Information Center's "Taxes by state."
And, finally, download the free booklet, "How to be a real Texan," available at the Escapees RV Club Web site. While it is specific to Texas, most of the information on establishing a domicile will apply to anyone. RVers can easily be tempted to have legal documents in several states - a will here, driver's licenses in another, vehicles registered in a 3rd. This can cause major financial repercussions down the road. You can access the download by going to the Web site, clicking on Members, then Resources/Links and then on Booklets. Having known and heard of a couple of RVers who have gotten socked by assessments in a state they did not consider their domicile, it's worth a read and lining everything up in your chosen state.
I initially chose Texas and used the Escapees mail service. Escapees RV Club has fought for RVers' voting rights and Polk County is very RV friendly. Since George is a South Dakota resident, I transferred everything up there after we married. We spent time in Sioux Falls getting my driver's license and having wills written.
What is the best domicile for one RVer is not necessarily the best for another so do your research and find out what works for you. Jaimie Hall Bruzenak