35 Miss. Code R. § 3-11-22-108
One type of gaming activity that gives rise to gaming winnings subject to the three percent (3%) withholding under sections 27-7-901 and 27-7-903 are various types of tournaments operated by Mississippi gaming establishments. For tournaments involving slot machines, bingo and keno, the threshold for withholding and/or reporting under the IRC, and thereby the three percent (3%) withholding under section 27-7-901 and 27-7-903, is the same as the threshold for the game involved; $1,200 not reduced by wager for slots and bingo and $1,500 reduced by wager for keno. In other tournaments, such as poker tournaments, the thresholds for withholding and/or reporting under the IRC, and thereby the three percent (3%) withholding requirement under sections 27-7-901 and 27-7-903, vary depending on the odds involved in the tournament, the amount of the proceeds won and whether there is an entry fee. In regard to these other tournaments, gaming establishments shall withhold and remit based on the attached chart which is incorporated herein by this reference.
35 Miss. Code. R. § 3-11-22-108