Most day-count tests apply only if you also keep a place of abode in the state. Georgia (O.C.G.A. 48-7-1), New Mexico (NMSA 7-2-2) and Louisiana (La. R.S. 47:31) do not: presence alone is enough. A person with no home there, only a rented room or a long stay with family, can still cross the line. The safe maximums are 182 days in Georgia, 184 in New Mexico and 182 in Louisiana.
Each person is a Texas resident with no home in the other state, tax year 2025, counting the arrival and departure day.
| Stay | Days | Against the limit |
|---|---|---|
| Georgia, 1 January to 30 June | 181 | 1 day of room |
| Georgia, 1 January to 1 July | 182 | No room left |
| Georgia, 1 January to 2 July | 183 | Over by 1 |
| New Mexico, 1 January to 3 July | 184 | No room left |
| New Mexico, 1 January to 4 July | 185 | Over by 1 |
Half a year is not a safe plan in any of the three. A stay that ends on 1 July is already at Georgia’s limit, and the next day crosses it.
No. The commonly published Georgia test makes you a resident for tax if you spend 183 days or more, counting part-days, in the tax year, and no place of abode is needed. So the most you can spend is 182 days. Georgia's statute looks at a trailing 365-day window ending on the last day of the tax year, so check how days from the prior year are treated; the counter counts the calendar year only. Domicile is a separate test. Check the Department of Revenue's own guidance.
New Mexico treats you as a resident for tax if you are physically present for 185 days or more of the tax year, so the most you can spend is 184 days. No place of abode is needed, and domicile can make you a resident at any day count. Keep dated travel records.
The statute says more than six months in the aggregate. The counter treats 183 days as crossing it, so its limit is 182. Confirm the Department of Revenue's counting method if your year is close.
In most day-count states the test only applies if you also keep a place of abode there, so a person with no home in the state is outside it. Georgia, New Mexico and Louisiana have a presence-only test, so a rented room, a hotel and a friend's couch all count towards the total.