CA is very aggressive on revenue collection. When I moved to CO they sent me DMV renewal letters for 3 years.
I've heard of CA based pilots that live out of state that have had CA go after them for tax on the portion of their income earned while flying in CA.

You can get UPS store mailbox, sure.. but how do you get a driver's license without a residence?
Every time I've moved and dealt with the DMV, they want a lease, or at the very least, a utility bill for your residence.
When I moved in with family a few years back, and had no lease or bills in my name, it was hell trying to get a license; finally had to have family come with mr with notarized letter proving I lived with them....
But if NV is as easy as getting a PO Box or UPS store box and going to the DMV, hell maybe I'll do that and save tax money!

NV is not... you must bring a utility bill among other things to get a DL or ID card in the state.

Not my plan. I'm looking to buy the building and rent an apartment. Should pass the smell test from IRS & any state tax folks given it would be an operating entity.

Quick google search found another one. I'm all about minimizing taxes, but common sense must prevail. It's going to be pretty tough to look an IRS auditor in the eye and say that house you own in XXX and rarely ever visit, is your residence. Tax "advisors" can lead you astray...be sure it passes the common sense test. If it seems too good to be true, it probably is...

Bayport Pilot Charged with Felony Tax Evasion; Ninth Pilot Charged

In Florida, you would need two proof of residential address. These can be as simple as an automobile payment booklet and mail from financial institutions.

Gather Go Get the FLORiDA Card: Your FloridaCard Checklist

Further, you can list the address of a PO Box on the above documents. To make things even more easier, the post office now allows you to use street addressing for your PO Box instead of a box number.

https://ribbs.usps.gov/index.cfm?page=mtcsa

The whole point being to allow individuals as well as corporations to setup a residence and/or place of business and to compete with UPS Store which does the same.

And what about residences that have no address or street (or mail delivery for that matter)? Even the FAA allows you to list a pictorial diagram of where you live.

Everyone is missing the basic point here- What is your intention? If your intention is to defraud, well thats not really legal. But you can reside wherever in this country you wish. Last I checked, it was not a crime to be homeless without papers. People move for all sorts of reasons, including lowering their taxes, that's not illegal.

I moved and one of the reasons was taxes (there were many other reasons but no state income tax was a nice perk). But ... I actually live where I moved and commute. The only record of me in my previous state is a birth certificate...nor do I own property or keep a car there.

There is a big difference between homeless people without papers (who don't pay taxes no matter where they land), and air line pilots.
Good luck to those who want to try to game the system and skate on that thin ice.

IRS is federal taxes not state.

There is a right and wrong way to go about moving residency.

Move your cars, DL, and mail there. You'll be fine. You're moving there.

Voter Registration
 

Don't forget to register to vote in your new state, and VOTE. (Even if you vote by absentee ballot.)

They may still pursue you, but you have enough backup information to copy and send to them with a letter in response. In a few years they will give up.