Section 35-3-08-06-303.07 - PATENTS AND COPYRIGHTS1. Patent and copyright royalties are allocable to this state if and to the extent that the patent or copyright is utilized by the payer in this state, or if to the extent that the patent or copyright is utilized by the taxpayer in a state in which the taxpayer is not taxable and taxpayer's commercial domicile is in this state.2. A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state.3. A copyright is utilized in a state to the extent that printing or other publication originates in the state.35 Miss. Code. R. § 3-08-06-303.07