May the spouse claim a new state of domicile after moving into Wisconsin and be eligible for the exemption?
No. The spouse must have established domicile in a state other than Wisconsin prior to moving to and residing in Wisconsin with the servicemember spouse in order to qualify for the exemption. The spouse must be able to show that he/she established domicile in another state before moving into Wisconsin and the spouse must maintain the earlier domicile while residing in Wisconsin with his/her servicemember spouse.