High tax states are reluctant to lose the tax money their high income residents must pay. Even if one moves to a low tax state such as Florida and establishes residency there the other state may not recognize a transfer of residency and continue to claim that person as a resident. They may track where one is as they want to show residency by where one spends the most time which tends to be the primary test as they see things although many other factors need to be considered.. I know of an attorney who moved to Texas from California. CA is now tracking where his cell phone is used. They can also track where one uses a credit card and much more, all to collect income taxes from high income people. So, if in doubt please seek good legal counsel and follow the rules.
The infamous case of John Thompson Dorrance shocks me to the core. His estate was forced to pay full estate taxes to two separate States, PA and NJ as he maintained homes in both states. That outcome is double taxation which just does not seem right to me.
John Thompson Dorrance - Wikipedia