Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 05 - Withholding-Employer Defined
Section 35-3-11-05-103

The term "employer" embraces not only individuals and organizations engaged in trade or business, but organizations exempt from income tax, such as religious and charitable organizations, educational institutions, clubs, social organizations and societies, as well as the government of the United States, the State of Mississippi, counties, municipalities, their agencies, instrumentalities, and political subdivisions.