35 Miss. Code R. § 4-02-02-301
Coupons that may be used at any store location and that are reimbursed by the manufacturer of the merchandise are called manufacturer's coupons. Merchandise purchased in whole or in part by manufacturer's coupons is taxable on the full selling price because the amount of the discount is known, the purchaser has taken an affirmative action to claim the discount and the seller will be reimbursed by the manufacturer for the amount of the coupon. Price reductions given through the use of seller's loyalty cards or preferred customer discount cards are treated as manufacturer's coupon when the discount is identified on the cash register tape as a manufacturer's discount and the seller is reimbursed by a third party.
35 Miss. Code. R. § 4-02-02-301