35 Miss. Admin. Code Pt. III, Subpt. 11, Ch. 09 — Employees Subject to Withholding

100 Resident employees.

# 1.

Resident employees rendering services exclusively in Mississippi are subject to
withholding computed upon total wages received. Resident employees rendering
services partly within and partly without the state are likewise subject to
withholding on total wages, except in instances where the nature of the business
activity of his employer requires registration with another state for withholding on
wages for services rendered by the resident employee in the foreign state. So as to
avoid duplicate withholding on the same wages, those wages of a resident
employee realized from services in another state may be excluded from Mississippi
withholding to the extent that income tax is withheld for another state. If tax is not
withheld for another state, the employer is required to withhold on the total wages
of resident employees regardless of where the wages were earned or realized.

# 2.

Resident employees performing services in Mississippi for nonresident employers
or foreign corporations are subject to withholding computed on total wages.
Resident employees in this category performing services partly within and partly
without Mississippi are likewise subject to withholding on total wages except in
those instances where withholding is required by another state on wages for
services rendered by the resident in another state. To the extent that withholding is
not required by another state on wages of a resident for services rendered there,
Mississippi withholding should be computed on total wages.

# 3.

Resident employees who commute each working day to a location outside
Mississippi and who realize wages for services performed in another state are
subject to Mississippi withholding on total wages to the extent that the state in
which the wages are earned does not impose an individual income tax on such
wages.

# 4.

Employers, whether resident or otherwise, having employees who realize wages
from services performed within this state are required to register for withholding as
provided by Reg. 1116. Out -of-state employers making payment of wages to
Mississippi residents for services rendered out of state, to the extent subject to
withholding within the activity described in Paragraph (a)(3) of this regulation, are
required to register where such employers are likewise qualified to do business in
Mississippi, doing business in Mississippi, or otherwise within the taxing
jurisdiction of this state. Other out-of-state employers so involved are requested to
voluntarily register.
101 Nonresident employees.
Nonresident employees rendering services exclusively in Mississippi are subject to
withholding computed upon total wages received, as in the case of a resident. If the
nonresident's services are performed partly within and partly without the state, only wages
paid for services performed within Mississippi are subject to withholding. The burden and
duty is placed upon the employer to determine the place of residence of each employee,
and to determine the exact part of each employee's earnings which is attributable to
services performed within Mississippi and to apportion such earnings accordingly for the
purpose of withholding the tax. When a nonresident officer or employee of a corporation
has his base situs in Mississippi and earns his salary, wages, or commissions while
assigned to or traveling from the Mississippi base, the total wages received incident thereto
are subject to Mississippi withholding.
102 (Reserved)
104 (Reserved)
105 (Reserved)