Miss. Code Ann. § 27-7-22.28

As used in Sections 27-7-22.28 and 27-7-22.29 , the following terms and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise: (a) “ Alternative energy project ” means a business enterprise engaged in manufacturing or producing alternative energy in this state with not less than fifty percent (50%) of the finished product being derived from resources or products from this state. (b) “ Authority ” means the Mississippi Development Authority. (c) “ Producer ” means a manufacturer or producer of alternative energy through an alternative fuels project. (d) “ State ” means the State of Mississippi.