Mississippi Code Title 77. Public Utilities and Carriers § 77-3-36

(1) No public utility, the rates of which are subject to regulation by the commission, shall be permitted to recover from its ratepayers any direct or indirect expenditure made by such utility for political advertising as defined herein. For the purposes of this paragraph, “political advertising” means any advertising for the purpose of influencing public opinion with respect to legislative, administrative or electoral matters, or with respect to any controversial issue of public importance.

(2) Except to the extent authorized by general regulation of the commission, no public utility, the rates of which are subject to regulation by the commission, shall be permitted to recover from its ratepayers any direct or indirect expenditure made by such utility for promotional or institutional advertising as defined herein. For the purposes of this paragraph, “promotional advertising” means any advertising for the purpose of encouraging any person to select or use the service or additional service of any utility or the selection or installation of any appliance or equipment designed to use such utility's service, and “institutional advertising” means any advertising for the purpose of promoting the general image of a public utility in the community.

(3) The commission shall establish by general regulation the types of promotional and institutional advertising which a public utility shall be permitted to recover as cost of service from the ratepayers and the reasonable cost thereof.