The single most important prerequisite to enable a taxpayer to take advantage of Nevada's "tax hospitality" is to domicile one's self in Nevada. In simple terms, this means the individual must make Nevada his principal place of residence--his primary home. Similarly, a corporation or other business entity must establish its "commercial domicile" in Nevada. Generally, this means establishing its principal office or place of business in Nevada—make Nevada the headquarters from which the business is managed and controlled.