In the context of tax home determination, which state is John most likely considered to have his tax home?

In tax law, a taxpayer's tax home is generally defined as the location of their principal place of business or, if there is no such location, the place where they regularly live. In this scenario, considering state tax residency and strategic implications of tax home, South Dakota is often recognized for having favorable tax laws. For instance, South Dakota does not impose a personal income tax, which can significantly influence individuals or taxpayers looking to minimize their tax burdens.

If John has established residency or holds a significant business presence in South Dakota, or if he frequently travels and conducts business there, it strengthens the argument for his tax home being in South Dakota. On the other hand, choosing a tax home or lacking a tax home might only apply under specific circumstances that do not align with the general understanding of tax home determination. Therefore, the context and regulations surrounding tax homes firmly point to South Dakota being the most logical and beneficial choice for John’s tax home determination.