Miss. Code Ann. Section 27-65-3(h) defines gross proceeds of sales to include amounts received by the seller from a third party if:
1. The seller actually receives consideration from someone other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;2. The seller is required to pass the price reduction or discount on to the purchaser;3. The amount of the consideration that is attributable to the sale is fixed and determinable by the seller at the time of the sale; and4. One of the following criteria is met:a. The purchaser presents a coupon, certificate or other documentation to the seller to claim the price reduction or discount and the coupon, certificate or other documentation is authorized, distributed or granted by a third party and the third party will reimburse the seller;b. The purchaser identifies himself or herself as a member of a group or organization entitled to a price reduction or discount (a preferred customer card available to any patron does not constitute membership in such a group); orc. The price reduction or discount is identified as a third party price reduction or discount on the invoices or receipt received by the purchaser or on a coupon, certificate of other documentation presented by the purchaser;35 Miss. Code. R. § 4-02-02-101