I thought that only worked for situations like being in the military. My mom moved to FL when I was a kid, but I lived in NC with dad. After I got commissioned I got my first LES and saw how much NC was taking, and immediately changed my residency to FL and have been not-paying state tax ever since.

I'm fairly well frightened over the prospect of having to pay Virginia income tax, property tax on all the cars, etc, and would love to keep FL as my permanent residence, but don't think it'll work after I get out of the military.