35 Miss. Code R. § 10-09-201
The Motion Picture Production Tax rebate is based on the amount of the base investment made in Mississippi and Mississippi resident payroll and fringes as defined in Miss. Code Ann. Section 57-89-3. The rebate is available for a MPPC that expends at least $50,000 in base investment, payroll and/or fringes, in this state on a production certified by the Mississippi Development Authority. The amount of the rebate is twenty-five percent (25%) of the base investment made and expended in this state. Payroll and fringes for a Mississippi resident is eligible for a thirty percent (30%) rebate. An additional five percent (5%) rebate is available for payroll of honorably discharged veterans. Purchases made before the MDA approval date are not included in the rebate. Only eligible expenses purchased by the MPPC associated with the MDA certified project will be allowed for the rebate.
35 Miss. Code. R. § 10-09-201