35 Miss. Code. R. 10-04-100 - An income tax credit is allowed to employers that are
1. Permanent business enterprises primarily
engaged in manufacturing, processing, distribution, wholesaling, research and
development and warehousing.
2.
Permanent business enterprises designated by rule or regulation of the
Mississippi Development Authority as air transportation and maintenance
facilities, final destination or resort hotels having a minimum of (one hundred
fifty) 150 guest rooms, recreational facilities that impact tourism, movie
industry studios, telecommunication enterprises, data or information processing
enterprises, computer software development enterprises or any technology
intensive facility or enterprise.
3. Employers that have qualified for the
national or regional headquarters credit.
Notes
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