From Arizona Revised Statute: ARS43-104 (19)
"19. "Resident" includes:
(a) Every individual who is in this state for other than a temporary or transitory purpose.
(b) Every individual who is domiciled in this state and who is outside the state for a temporary or transitory purpose. Any individual who is a resident of this state continues to be a resident even though temporarily absent from the state.
(c) Every individual who spends in the aggregate more than nine months of the taxable year within this state shall be presumed to be a resident. The presumption may be overcome by competent evidence that the individual is in the state for a temporary or transitory purpose."
It looks like the cut off for Arizona is nine months.
Jim
