I have spoken to a few different tax attorneys over the years. Also read a book on it. Seems that your state of residence is often "a state of mind."

When I left my former state for Texas, I got a bill 23 years later for truck registration. The truck was totaled in an accident something like 19 years ago. Anyway, I sent them a letter stating I was in Texas, moved there at xyz date and proof that the truck was totaled. No problems.

Some states that are "fishing for dollars" due to their high debts, low cash reserves, or fleeing tax base are desperate for money. It is wise to insure all cords are cut if you don't want state X to think they can tax you, when in fact your state of residence is state Y.

If State Y is more tax favorable, get a voter registration card, local library card, concealed handgun permit, drivers license, etc.

They are pretty tight on having two drivers licenses. Don't even try it. I used to have two, one in Louisiana, and one in Texas. A State trooper told me to shread the LA license. Way too much legal headache. I kept it so I could hunt back in Louisiana on the cheap. Bottom line: Not worth it, just pay the out-of-state fees.

If you wanted to be a resident of a particular state, you can do it. Just do all the things needed to establish residency, regardless of pilot base. Likely Ohio is still sending out those silly tax letters to my former home in Louisiana, but thankfully Cleveland is no longer taxing the hell out of me too. Crazy paying Louisiana, Ohio, and Cleveland taxes.....