A taxpayer, a domiciliary of New York, is tired of New York weather and wants to move to Florida in 2018. The taxpayer leaves New York in 2017 intending never to come back. The taxpayer has no family or business ties in New York after he leaves. He spends the next year traveling throughout the United States and South America. The taxpayer comes back to New York for 35 days throughout 2018 to sell his home in New York. Once his home is sold, he buys a home in Florida later that year and moves into the home immediately. The only income the taxpayer earned during the 2018 tax year was interest income from an annuity which he received prior to his moving to Florida. The income is subject to New York tax.

TRUE or FALSE?