Mississippi Code Title 27. Taxation and Finance § 27-35-701

(a) “Aircraft” means any contrivance, fully equipped for flight, used or designed for navigation or flight through the air.

(b) “Airline company” means any person who undertakes, directly or indirectly, to engage in the scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.

(c) “Operated” or “operation” means regularly scheduled landings or takeoffs of aircraft.

(d) “Commission” or “department” means the Department of Revenue.

(e) “Person” means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.