He maintains no apartment because he has no time to use one. His employer's authorizations to use motels contemplate quick turn arounds. As a result, his truck is his home. In these modern times, examples of people constantly on the move are becoming less unusual. Others live in sailboats or yachts that, although they may have a home port or dock, spend most of the year at sea.
Some individuals live in motels or hotels year round.
In so concluding, the court quoted a Rhode Island case construing a statute identical in wording to ORS 316.027. In Ramsey , this court found that where taxpayers' employment took them to different locations, and they lived for four months in Seattle, Washington, and seven months in a house in Barbados, they satisfied the requirement of maintaining a permanent place of abode elsewhere. Although the abodes had a fixed location, the taxpayers changed their abode and therefore their location. In the instant case, taxpayer maintains the same form or type of abode but that abode is mobile and changes location. It appears clear that the legislature was intending to give tax relief to the 'domiciliary nonresident' who was gaining comparatively little or no benefit from the state in the form of governmental services and protection, for which taxes are imposed, commensurate with the personal service income tax which he would otherwise be required to pay.