Section 35-3-03-09-101 - Terms1. The term "Mississippi gaming establishment" or "gaming establishment" means any establishment where gambling games are conducted or operated within this state and any party that provides or is responsible for the payment of cash or other remuneration resulting directly or indirectly from play at gambling games within this state. Gaming establishments include those establishments required to be licensed under the Mississippi Gaming Control Act, establishments which would be licensed under the Mississippi Gaming Control Act but for a federal preemption, and the Mississippi Lottery Corporation.2. The term "Mississippi gaming winnings" or "gaming winnings" includes all amounts that are paid, whether in cash or other form, by Mississippi gaming establishments to patrons which are subject to the withholding and/or reporting requirements of the Internal Revenue Code (IRC) as specified in Miss. Code Ann. Sections 27-7-901 and 27-7-903. Such amounts are not limited to cash or remuneration from play at a gambling game, but include, without limitation, amounts considered prizes, awards, tournament winnings, or similar types of compensation.3. The term "paid" means the gross amount of gaming winnings without respect to any reduction for tax withholdings or other reserves and may not be less than the amount reported for federal tax purposes.35 Miss. Code. R. § 3-03-09-101