Mississippi Code
General Provisions
§ 83-21-18. Agreements with other states to establish procedures for allocation of premium taxes; definitions

1. The state in which an insured maintains its principal place of business or, in the case of an individual, the individual's principal residence; or
2. If one hundred percent (100%) of the insured risk is located outside the state referred to in item 1 of this subparagraph (i), the state to which the greatest percentage of the insured's taxable premium for that insurance contract is allocated.