Hi,
This is a pretty common question, at least in terms of trying to move to NH or FL to avoid MA income taxes.
Massachusetts spends a lot of time and data-mining energy of interns on this issue. They are fully aware that every snowbird would like to have a FL residency and it's a lucrative audit area.
As such, it is painfully hard to change residency out of MA while you still have a residence in MA. There's a famous story about an obituary saying "he came home to rest" for someone buried in MA and the MA DOR winning back taxes based on never having truly abandoned MA residency after all.
My suggestion if you truly want to do this is to sell your home in MA now, change your voter registration, change our car registration, change your church affiliation, hang your family photos in FL and get your dog registered in FL, too. Basically, move to FL. If you get an apartment and keep a landline in MA you should know that they look at phone records to show how many days of the year you received or made phone calls from that line.
Oh, and you should also know that FL taxes interest and dividends, AND they have horribly outrageous homeowner's insurance costs. Plus, well, you'd have to live in Florida.
Best wishes,
-- Wendy Marsden, CPA (in MA)