35 Miss. Code R. § 3-07-03-104
Current through June 25, 2024
The income of a nonresident who is assigned to a business location in this state or who draws a salary, fee, commission or other income for work performed at or from a Mississippi location and who regularly travels to such location is considered income derived from services rendered in this state and such income shall be allocated to this state.
35 Miss. Code. R. § 3-07-03-104