Arizona, Maine, New York

I retired in 1995 and sold my house in New York then. In 2000 I bought a house in Maine but I'm there less than 6 mos of the year (Maine's requirement for residency is greater than 6 mos). The other part of the year I live in California, New York and in Arizona. I file my taxes in New York because I consider that my "home" in that I lived there full-time for 9 years and part-time now for 12 years and I just feel like it's my home. I'm only in New York usually 30-40 days a year. IRS's definition of a primary residence is where you spend the majority of your time so that would be the Maine house, but I'm not a resident there. So, if I sell it I'm planning on excluding the gain for federal and New York but what about Maine? Since I'm a non-resident I'm wondering if they will consider it my primary residence. I keep getting confused about being a resident of the state and the house being a primary residence for gain exclusion.

I would say where ever you pay taxes at would consider you a resident. To make sure I would stop by your local accountants office or look around the net.