Florida and other states like Florida, Nevada, Alaska, South Dakota, Texas, Washington and Wyoming do not have personal tax as most people move to favorable weather states during the hard winter periods. This creates the snow ball effect as the tax payer ends up having two homes.

Within the USA tax system in most states, for example New York personal tax payers are either taxed as full year resident, partial year resident or non resident. New York residents are taxed on or income generated in New York (Full year resident) whilst those mentioned in the above paragraph are only Taxed on income earned in New York (Partial Residents).

It is the duty of the auditor to prove that a person who claims to say he is a Florida resident is indeed a Florida resident by proving domicile as even though a person can have two places of residence they can only have one domicile. 

For government to maximize on tax collection due to snow ball effect, they auditors are tasked with ensuring that the intent of the tax payer is indeed to be a resident of non personal tax paying states through established tests as outlined in primary factors to examine tax payers intent.