Section 35-3-11-09-100 - Resident employees1. Resident employees rendering services exclusively in Mississippi are subject to withholding computed upon total wages received. Resident employees rendering services partly within and partly without the state are likewise subject to withholding on total wages, except in instances where the nature of the business activity of his employer requires registration with another state for withholding on wages for services rendered by the resident employee in the foreign state. So as to avoid duplicate withholding on the same wages, those wages of a resident employee realized from services in another state may be excluded from Mississippi withholding to the extent that income tax is withheld for another state. If tax is not withheld for another state, the employer is required to withhold on the total wages of resident employees regardless of where the wages were earned or realized.2. Resident employees performing services in Mississippi for nonresident employers or foreign corporations are subject to withholding computed on total wages. Resident employees in this category performing services partly within and partly without Mississippi are likewise subject to withholding on total wages except in those instances where withholding is required by another state on wages for services rendered by the resident in another state. To the extent that withholding is not required by another state on wages of a resident for services rendered there, Mississippi withholding should be computed on total wages.3. Resident employees who commute each working day to a location outside Mississippi and who realize wages for services performed in another state are subject to Mississippi withholding on total wages to the extent that the state in which the wages are earned does not impose an individual income tax on such wages.4. Employers, whether resident or otherwise, having employees who realize wages from services performed within this state are required to register for withholding as provided by Reg. 1116. Out-of-state employers making payment of wages to Mississippi residents for services rendered out of state, to the extent subject to withholding within the activity described in Paragraph (a)(3) of this regulation, are required to register where such employers are likewise qualified to do business in Mississippi, doing business in Mississippi, or otherwise within the taxing jurisdiction of this state. Other out-of-state employers so involved are requested to voluntarily register.35 Miss. Code. R. § 3-11-09-100