NY defines a resident as someone that has spent at least 30 days in the state (particularly someone that has been living in the state before). So residence in

NY defines a resident as someone that has spent at least 30 days in the state (particularly someone that has been living in the state before). So residence in the literal word sense is moot. If you travel there enough, regardless of where your official house is located....for tax purposes , NY bureaucrats will consider you a resident of NYS.