35 Miss. Code R. § 4-02-02-501
Prepaid discount voucher programs are programs in which merchants advertise promotional deals and discounts through a third-party, online marketing agent, such as Groupon and Living Social. The promotional deals or discounts are offered as a voucher that the customer purchases for a percentage, usually fifty percent (50%) or less, of its face value or the value of the goods or services that may be redeemed with the voucher. The customer can use the voucher like a gift card toward the purchase of goods or services from the merchant. No tax is due on the sale of the voucher. The tax at the regular retail rate must be collected by the merchant for the full sale price of the goods or services, including the amount covered by the voucher, or on the amount that would normally be charged for goods or services redeemed with the voucher.
35 Miss. Code. R. § 4-02-02-501