Mississippi Code Title 27. Taxation and Finance § 27-7-22.28

(a) “Alternative energy project” means a business enterprise engaged in manufacturing or producing alternative energy in this state with not less than fifty percent (50%) of the finished product being derived from resources or products from this state.

(b) “Authority” means the Mississippi Development Authority.

(c) “Producer” means a manufacturer or producer of alternative energy through an alternative fuels project.

(d) “State” means the State of Mississippi.