NY Tax Law §605(b)(1)(B) (b) Resident, nonresident and part-year resident defined. (1) Resident individual. A resident individual means an individual:

(B) who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state, unless such individual is in active service in the armed forces of the United States.