Section 35-3-08-06-402.04 - Business Income of Motor Carriers. If a motor carrier picks up, delivers, services equipment, or has any activity other than simply passing through this state, then it is "doing business" in this state and is required to file a return. The net business income of motor carriers which has not been directly assigned, allocated or excluded as provided by this Regulation shall be apportioned to this state as provided in this section1. PASSENGER TRANSPORTATION. Business income from the transportation of passengers shall be apportioned to this state in the ratio that Mississippi revenue passenger miles bears to the total revenue passenger miles of the taxpayer during the tax period.2. FREIGHT TRANSPORTATION. Business income from the transportation of freight or cargo shall be apportioned to this state in the ratio that Mississippi revenue ton miles to the total revenue ton miles of the taxpayer during the tax period.3. PASSENGER-FREIGHT TRANSPORTATION. Business income of taxpayers engaged in the transportation of both passengers and freight shall first make a breakdown of the business income between passenger traffic and freight traffic by using the several ratios between gross revenue from each class of traffic and the total gross operating revenues. Business income from each class or traffic shall then be apportioned to this state in accordance with the two paragraphs above.4. ALTERNATIVE BASIS. Business income of a motor carrier, or business income from any class of traffic of a motor carrier, may as an alternative to the requirements of the paragraph above, be apportioned to this state (A) in the ratio that Mississippi vehicle miles bears to total vehicle miles of the taxpayer during the tax period, or (B) in the ratio that gross receipts from trips beginning, ending, or passing through Mississippi bears to the total gross receipts.5. In all of the apportionment formulas above, mileage from states where the taxpayer is not "doing business" will not be included in the apportionment formula.35 Miss. Code. R. § 3-08-06-402.04