35 Miss. Code. R. 4-05-01-204
Mobile home park is defined as a park established for the primary purpose of accommodating mobile homes which are permanently located, registered with the County Tax Assessor as provided by Miss. Code Ann. Section 27-53-5, hooked up to water, sewer, gas or electric utilities with permanent meter connections which are not easily disconnected, and tied down according to regulations and other requirements. Such facilities are considered a home and place of permanent residence. Since the statute specifically denotes 'hotels, motels, tourist courts or camps and trailer parks" this tax is applicable specifically to travel or transient accommodations and not to residents of mobile homes. Sales to mobile home residents of potable water, electricity, gas or other fuel for residential use are exempt from sales tax.
35 Miss. Code. R. 4-05-01-204