Mississippi Code Title 27. Taxation and Finance § 27-25-3

(a) “Commissioner,” “State Tax Commissioner” or “Tax Commissioner” means the Commissioner of Revenue of the Department of Revenue.

(b) “Grower” means any person owning or leasing lands on which timber or timber products are grown or produced.

(c) “Logs” means stems or trunks of trees cut into convenient lengths for the manufacture of lumber or other timber products.

(d) “Lumber” means products sawed or hewed from logs, and shall be measured by actual board measure in units of board feet, but does not mean other products manufactured from logs such as veneer sheets, tight or slack cooperage, hardwood shuttle blocks, hickory, furniture or handle dimension blanks.

(e) “Person” means any individual, firm, copartnership, association, corporation, receiver, trustee or any other group or combination acting as a unit, and the plural as well as the singular.

(f) “Producer” means any person engaging in or continuing to engage in this state in the business of severing or purchasing timber or timber products form the soil or water.

(g) “Pulpwood” means any timber or timber products severed, produced or used by the manufacturers in the production of pulp and pulp products and shall be measured in units of cords four (4) feet high, four (4) feet wide, and eight (8) feet long, containing one hundred twenty-eight (128) cubic feet, and shall be measured green with bark, as at the date of severance.

(h) “Sever” means to cut, fell, or otherwise separate or produce from the soil or water any timber or timber products.

(i) “Timber” means timber after severance or production.

(j) “Timber products” means timber of all kinds, species, or sizes, after severance, including logs, lumber, poles, piling, posts, blocks, bolts, cordwood, and pulpwood, pine stumpwood, pine knots or other distillate wood, crossties, turpentine (crude gum), and all other products derived from timber which have a sale or commercial value.