35 Miss. Code R. § 4-01-06-102
For use tax purposes, the term "value" as used in Miss. Code Ann. Section 27-67-3(h) means the estimated or assessed monetary worth of a thing or property. The value of property transferred into this state for sales promotion or advertising shall not be less than the cost paid by the person who transfers the property or who donates the property. The value of property that is brought into this state when the property has been used in another state is determined by its cost less straight line depreciation; however, the value cannot be less than twenty percent (20%) of the cost. Any other method of determining value may be used when such method is acceptable to the Commissioner. The value of property imported by the manufacturer of such property for rental or lease in this state is the manufactured cost of the property.
35 Miss. Code. R. § 4-01-06-102