Miss. Code Ann. § 27-51-101

As used in Sections 27-51-101 through 27-51-107 , unless the context requires otherwise: (a) “ Private carrier of passengers ” shall have the meaning ascribed to such term in Section 27-19-3 , but shall not be construed to include motorcycles. (b) “ Light carrier of property ” means any motor vehicle with a gross weight, as defined in Section 27-19-3 , of ten thousand (10,000) pounds or less that is designed and constructed for the primary purpose of transporting property on the roads and highways. (c) “ Local taxing district ” means any county, municipality, school district or other local entity that levies an ad valorem tax or for which an ad valorem tax is levied, to fund all or a portion of its budget. (d) “ State fiscal year ” means the period beginning on July 1 and ending on June 30 of the following year. (e) “ Commission, ” “ State Tax Commission ” or “ department ” means the Department of Revenue.