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2 2. to complete a particular transaction, perform a particular contract, or fulfill a particular engagement, but intends to return to the state whether or not the transaction, contract or engagement is completed; or 3. to accomplish a particular purpose, but does not intend to remain in the new place once the purpose is accomplished. (e) An individual who is in transit between old and new domiciles is domiciled in the old domicile until the new one is established. Section 3 Relevant Factors The factors which are deemed of primary relevance to a fair determination of an individual’s domicile are the facts and circumstances that are not readily changeable by the taxpayer in order to alter their domicile for tax reasons. The following factors, in no particular order, shall be considered in determining an individual’s domicile. (a) Home. The Department will consider what residences are owned or rented (for the taxpayer’s use) by the taxpayer; where they are located; how they are used; and the sizes, values and uses of each residence. (b) Time. The Department will consider where and how the individual spends time during the tax year; whether the taxpayer is retired or actively involved in a business or profession; how much the individual travels; the nature of the travel; where the individual spends time when not required to be at a location for employment reasons, and the overall pattern of residence of the individual. (c) Items Near and Dear. The Department will consider where items or possessions that the individual considers “near and dear” to his or her heart are located, e.g. items of significant sentimental value, family heirlooms, collections of valuables or possessions that enhance the quality of the individual’s life. (d) Active Business Involvement. The Department will consider how the individual earns a living; where the individual's place of employment is; whether the individual is actively involved in any business ownership or professions, and if so, the degree; where the business or professional office is located and the proportion of in­ state to out-of-state business activities. “Actively involved” means the individual participates in the day-to-day operation, or in a policy-making position, of a business. (e) Family Connections. The Department will consider where members of the individual’s immediate family reside; where minor children attend school, and the type of school facility. “Immediate family” means the spouse, civil union partner, child, or parent of an individual.