Mississippi Code Title 27. Taxation and Finance § 27-113-5

(a) “Registered business in the state” or “registered business” means a business entity that is currently registered to do business in the state prior to the declared state disaster or emergency.

(b) “Out-of-state business” means a business entity that, except for disaster or emergency-related work, has no presence in the state and conducts no business in the state whose services are requested by a registered business or by a state or local government for purposes of performing disaster or emergency-related work in the state. This shall also include a business entity that is affiliated with the registered business in the state solely through common ownership. The out-of-state business has no registrations or tax filings or nexus in the state other than disaster or emergency-related work during the tax year immediately preceding the declared state disaster or emergency.

(c) “Out-of-state employee” means an employee who does not work in the state, except for disaster or emergency-related work during the disaster response period.

(d) “Critical infrastructure” means property and equipment owned or used by communications networks, electric generation, transmission and distribution systems, gas distribution systems, water pipelines and related support facilities that services multiple customers or citizens, including, but not limited to, real and personal property such as buildings, offices, lines, poles, pipes, structures and equipment.

(e) “Declared state disaster or emergency” means a disaster or emergency event:

(f) “Disaster response period” means a period that begins ten (10) days prior to the first day of the Governor's proclamation or the President's declaration, whichever occurs first, and that extends sixty (60) calendar days after the declared state disaster or emergency, or any longer period authorized by the Governor; however, in no event shall the disaster response period be more than one hundred twenty (120) days.

(g) “Disaster or emergency-related work” means repairing, renovating, installing, building, rendering services or other business activities that relate to critical infrastructure that has been damaged, impaired or destroyed by the declared state disaster or emergency.