Let's say you are wealthy enough to purchase a property in a state that doesn't have state income tax. Then you establish residency in that state. Laws vary, but there has to be some rules about you living at that residence for enough of the year for you to claim that state as your primary home.
One set of rules is that, while you don't have to be there the majority of the year, you can't be somewhere else over half the year and still say that you live in the claimed, low tax, state.
If you come under investigation, your cell phone can be used to rat you out. If you are claiming Texas as your state of residence and your phone location data shows that you were in California for seven or eight months out of the year, you will find yourself in a difficult spot with both federal and state tax authorities.