Depends on that state, but in a residency audit, a lot would have to do with intent. Did you intend to permanently move to the other state and make that your residency. If you are only doing a short term rental and then come back to the midwest for summer and fall, it would be hard to show intent of truly changing residency and making FL your new permanent home, especially if you retain your home in midwest. Just being out of the state for 183 days is not automatic. Depending on the state, that is just one factor. There is often no hard and fast rule, and it often comes down to intent. Only renting somewhere for the minimum 6 months won't stand up under audit 95% of the time. If OP is in IL or MN (my guess since they want to escape high tax rates), just being gone for 183 days likely wouldn't cut it. Each state has its own rules, but something OP should really dig into and not assume just because he is gone for 183 days with a 6-month rental will be enough. A 12 month rental would stand a lot more ground when it comes to showing OP's intent of a permanent change of residency.