35 Miss. Code R. § 3-07-01-104
If an individual is simply passing through this state on his way to another state or country or is here for a brief rest or vacation or to complete a particular transaction or fulfill a particular engagement, which will require his presence in this state but for a short period of time, he is in this state for temporary or transitory purposes and will not be considered to be a resident or domiciled here by virtue of his presence within the state. If an individual is in this state to improve his health, and his illness is of such character as to require a relatively long or indefinite period to recuperate or is here for business purposes which will require a long or indefinite period to accomplish or is employed in a position that may last permanently or indefinitely or is retired from business and moves to Mississippi with no definite intention of leaving shortly thereafter or is otherwise physically present in this state for an indefinite period of time, such individual is domiciled in Mississippi, and taxable upon his entire net income, even though such person may retain his legal residence in some other state or country. As to whether an individual is in a temporary or transitory situation will depend to a large extent upon the facts and circumstances of each particular case.
35 Miss. Code. R. § 3-07-01-104