Think of CA residents who spend winter weekends in Lake Tahoe, NV.
as I understood the story here, this isn’t a residency issue. The man was sent a tax bill for bringing his plane into ME several times over the course of the year ... he doesn’t live in ME, or work in ME or keep the plane in ME. He just brings his plane into ME for business or pleasure (the why is irrelevant). He wasn’t claiming ME residency.
It would be comparable to my driving from VA to PA to visit a client once or twice a month for a year, then being sent a tax bill from PA for my car.
Better be careful, don’t want to give the state authorities any more ideas ;)
I had a military buddy that was stationed in Kalifornia for a couple years. 5 years after leaving California he was denied a house loan because the State of Kalifornia had placed a lien against him for state income tax. He was never a Kalifornia resident and never received any notice of the lien.