Miss. Code Ann. § 17-1-71

As used in Sections 17-1-71 through 17-1-75 : (a) “ Auxiliary container ” means a bag, cup, bottle or other packaging, whether reusable or single-use, that meets both of the following requirements: (i) Is made of cloth, paper, plastic, cardboard, corrugated material, aluminum, glass, postconsumer recycled material, or similar material or substrates, including coated, laminated or multilayer substrates; and (ii) Is designed for transporting, consuming or protecting merchandise, food or beverages from or at a food service, including manufacturing, distribution or further processing, retail facility. (b) “ Local unit of government ” means a county, municipality, local taxing entity or any local political subdivision thereof.