As an independent consultant, I travel where the work sends me and when I go, I am usually at the customer location for 30-60 days. As such I am not in any one state for more than 180 days. So I fill out separate state income tax forms for each state I am in.

But with regard to residency, I have the flexibility to live anywhere and travel as needed. So likely the best idea is to take up residency in a no income tax state like Florida.

But in reality, I would likely be in my state of residence only 2 months during the year, even though I would be paying rent and expenses throughout the year. My question is: am I in violation of any law associated with keeping a residence in a state although I am rarely in that state? I don't want to do anything illegal.