Mississippi Code Title 61. Aviation § 61-15-5

(a) Aircraft manufactured within the state under an FAA approved type certificate which are owned and in the physical possession of the manufacturers as provided in subsection (4) of Section 61-15-7 of this chapter;

(b) Aircraft owned by charitable organizations and used solely for the furtherance of charitable purposes;

(c) Aircraft belonging to nonresidents of this state and registered and taxed in another state;

(d) Aircraft of the federal government, any agency thereof, any territory or possession thereof, any state government or agency or political subdivision thereof, and any aircraft of the Civil Air Patrol used solely in transaction of official business by a unit of the Civil Air Patrol;

(e) Aircraft licensed by a foreign country with which the United States has a reciprocal agreement covering the operation of such licensed aircraft;

(f) Aircraft not currently licensed or holding a current airworthiness certificate by the Federal Aviation Administration;

(g) Aircraft taxable under the provisions of Sections 27-35-701 through 27-35-711; and

(h) Aircraft used for commercial fishing purposes and aircraft used primarily for agricultural purposes which are subject to the regulation of the Agricultural Aviation Board of the State of Mississippi pursuant to the Agricultural Aviation Licensing Law of 1966, Sections 69-21-101 through 69-21-125, Mississippi Code of 1972, and to which are issued current licenses by the Agricultural Aviation Board.