35 Miss. Admin. Code Pt. III, Subpt. 7, Ch. 01 — Residents

100 The term "resident" includes natural persons domiciled in this state for other than
temporary or transitory purposes or natural persons who maintain a legal or actual
residence within this state. All other individuals are nonresidents.
101 Domicile is the place where an individual lives and has his permanent home and principal
establishment, and to which he has the intention of returning whenever he is absent. Actual
residence may or may not necessarily mean domicile, for domicile is the fixed place of
abode which in the intention of the taxpayer is permanent rather than transitory. It is the
place in which an individual has voluntarily fixed the habitation of himself and his family,
not for a special or limited purpose, but with the present intention of making a permanent
home, until some unexpected event shall occur to induce him to adopt some other
permanent home. A domicile once established continues until a new domicile is established
through the intent and purpose of establishing, and the actual establishment, of a new
domicile coupled with the abandonment of the old. Every person has one and only one
domicile. What constitutes domicile is a question of fact rather than of law, frequently
depending on a variety of circumstances. The Commissioner may require of an individual
claiming domicile outside the State of Mississippi a statement of information with respect
to the particular case.
102 An individual who maintains a home, apartment or other place of abode in Mississippi, or
who exercises the rights of citizenship in Mississippi by meeting the requirements as a
voter or who enjoys the benefits of homestead exemption, is a legal resident of the State of
Mississippi and remains a resident although temporarily absent from the state for varying
intervals of time. A person may, therefore, be living without Mississippi and still be a legal
resident of Mississippi for tax purposes. If an individual establishes the status of a legal
resident of Mississippi, he retains that status until such time as such individual takes
positive action to establish legal residence in some other state or country and relinquishes
his rights and privileges of residency in Mississippi.
103 Every natural person who, though not necessarily a legal resident of Mississippi,
nevertheless resides within this state on a more or less regular or permanent basis and not
on the temporary or transitory basis of a visitor or sojourner, is defined as an actual resident
of this state for income tax purposes.
104 If an individual is simply passing through this state on his way to another state or country
or is here for a brief rest or vacation or to complete a particular transaction or fulfill a
particular engagement, which will require his presence in this state but for a short period of
time, he is in this state for temporary or transitory purposes and will not be considered to be
a resident or domiciled here by virtue of his presence within the state. If an individual is in
this state to improve his health, and his illness is of such character as to require a relatively
long or indefinite period to recuperate or is here for business purposes which will require a
long or indefinite period to accomplish or is employed in a position that may last
permanently or indefinitely or is retired from business and moves to Mississippi with no
definite intention of leaving shortly thereafter or is otherwise physically present in this state
for an indefinite period of time, such individual is domiciled in Mississippi, and taxable
upon his entire net income, even though such person may retain his legal residence in some
other state or country. As to whether an individual is in a temporary or transitory situation
will depend to a large extent upon the facts and circumstances of each particular case.
105 An actual or legal resident of Mississippi who accepts temporary employment in another
state or country or who may travel extensively abroad or who may accept a temporary
teaching assignment in another state or foreign country or who may otherwise leave the
state with intentions, at the time of departure, of returning to this state, remains a resident of
this state during the period of his absence from the state. An individual, however, who
moves to another state or to a foreign country with no intentions, at the time of departure,
of returning to Mississippi, and who surrenders all rights and privileges as a resident of this
state, ceases to be a resident of the state from the date of his departure.
106 A resident of Mississippi, who is employed in an occupation that has a periodic work
schedule and the work location is outside of the State of Mississippi, is required to file a
Mississippi resident return. An example of this is an offshore oilfield worker whose work
schedule is seven (7) days on and seven (7) days off. If this individual resides in
Mississippi during the seven days off period, he is required to file a Mississippi resident
return. If the employer is not required to withhold Mississippi income tax, or does not
withhold Mississippi income tax, then the employee would be subject to making estimated
income tax payments. See the estimated payments regulation for requirements on who must
make estimated payments. If the work location is in another state, then the taxpayer may be
allowed to take a tax credit for tax paid to the other state, if the taxpayer filed a return with
the other state.
107 (Reserved)
108 (Reserved)