Miss. Code Ann. § 57-125-1

As used in this chapter, the following terms and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise: (a) “ Construction costs ” means actual costs incurred for a project that has been certified by the MMEIA as a project as defined in Section 57-75-5(f) (xxxiii) for construction under a material purchase certificate issued by the Department of Revenue. (b) “ MDA ” means the Mississippi Development Authority. (c) “ MMEIA ” means the Mississippi Major Economic Impact Authority. (d) “ MMEIA construction rebate project ” or “ project ” means any project that has been certified by the MMEIA as a project as defined in Section 57-75-5(f) (xxxiii).