Mississippi Code Title 57. Planning, Research and Development § 57-34-9

(1) A project shall be subject to taxation in the state in which the project is located. A project shall be subject to all state and local taxes in the state in which the project is located that are levied on other enterprises of similar nature in the state.

(2) For purposes of determining an entity's state tax liability with respect to a project, an entity engaging in a project located in the designated geographic area may request tax incentives offered by the state in which the project is located. Tax incentives and modifications to implement more favorable incentives may be offered to the project at the discretion of the authority. No such incentives are final without approval of the legislatures of the states.