Section 35-3-08-06-202 - Definitions202.01 Commercial Domicile. "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.202.02Taxpayer. "Taxpayer" means any individual, partnership, corporation, association, trust or estate, whose income is, in whole or in part, subject to a tax imposed by the Mississippi Income Tax Law of 1952, as amended, being Section 27-7-1 et seq., Mississippi Code of 1972, or any such person who is subject to the filing requirements of this Regulation.202.03Apportionment. "Apportionment" refers to the division of business income between states by the use of a formula containing apportionment factors.202.04Allocation. "Allocation" refers to the assignment of income to a particular state.202.05Business Activity. "Business activity" refers to the transactions and activity occurring in the regular course of a particular trade or business of a taxpayer.202.06Taxable In Another State. The term "taxable in another state", for the purposes of this Regulation, shall mean that the taxpayer is subject to net income tax or any tax measured by net income; or the other state has jurisdiction to subject the taxpayer for tax measured by net income regardless of whether, in fact, that state exercises such jurisdiction. The definition for "subject to" income tax in another state will be determined by using the definition for "doing business" defined above and in section 203 below and in the following paragraph. 1. A taxpayer is "subject to" one of the taxes specified in the paragraph above only if it carries on business activities in another state. If the taxpayer voluntarily files and pays one or more of such taxes when not required to do so by the laws of that state or pays a minimum tax or fee for qualification, organization, or for the privilege of doing business in that state, but does not actually engage in business activities in that state, or does actually engage in some activity, not sufficient for nexus, and the minimum tax or fees bears no relation to the corporation's activities within such state, the taxpayer is not "subject to" one of the specified taxes and is therefore not "taxable" in another state.2. Jurisdiction to tax is not present when the state is prohibited from imposing the tax by reason of the provisions of Public Law 86-272,15 U.S.C.A. Sections 381 - 385.35 Miss. Code. R. § 3-08-06-202