State of residence.
State of residence. The State in which an individual regularly resides or maintains his home. Temporary stay in a State does not make the State of temporary stay the State of residence.
27 CFR § 555.11
When used in this part, terms are defined as follows in this section. Words in the plural form include the singular, and vice versa, and words indicating the masculine gender include the feminine. The terms includes and including do not exclude other things not named which are in the same general class or are otherwise within the scope of the term defined.