35 Miss. Code R. § 3-08-06-203.02
A corporation doing business in Mississippi is subject to income tax even if its only operations in this state are a part of its interstate business. A foreign corporation whose only activity in this state is the solicitation of sales by either resident or nonresident salesmen is not required to file income tax returns. However, if a corporation maintains an office or other place of business in Mississippi, or if it owns income-producing property in this state, or is otherwise qualified to do business, or is otherwise certified to do business in Mississippi by the Mississippi Insurance commission, or in fact is doing business in Mississippi with respect to other activities, it is subject to tax and the requirements of filing returns.
35 Miss. Code. R. § 3-08-06-203.02