35 Miss. Code R. § 4-10-01-802
Sales of materials and services for use in residential construction activities are taxed at the regular retail rate of tax provided by Miss. Code Ann. Sections 27-65-17, 27-65-23 and 27-67-5. Such residences shall include homes, mobile homes, summer cottages, fishing and hunting camp buildings and similar buildings, but shall not include hotels, motels, hospitals, apartments, condominiums, nursing or retirement homes, tourist cottages, military barracks, school dormitories, sorority and fraternity houses, churches or other commercial establishments. An "apartment" is a collection of four or more dwellings on continuous land with kitchen facilities and common ownership that are rented to tenants rather than transient guests. Groups of single family homes do not constitute apartments. A "nursing home", as the term is used in this section, is any complex that provides any type of assisted living. The caregivers can be either medical or non-medical personnel.
35 Miss. Code. R. § 4-10-01-802