Yes but what the law says and what law enforcement can prove are two different things.
Florida won't be your friend if New York comes knocking.
https://www.supremecourt.gov/DocketPDF/17/17-1299/64090/2018...
To give this some specificity, I have multiple former colleagues who live in Connecticut and commute to New York who have had their cell phone location data subpoenaed. If you’re going to decamp from New York for tax purposes, actually decamp.