Mississippi Administrative Code
Title 35 - Department of Revenue
Part 3 - Income and Franchise
Subpart 11 - Withholding
Chapter 22 - Withholding on Gambling Winnings
Section 35-3-11-22-101

Gaming establishment means any establishment where gambling games are conducted or operated within this state and any party that provides or is responsible for the payment of cash or other remuneration resulting directly or indirectly from play at gambling games within this state. Gaming establishments include those establishments required to be licensed under the Mississippi Gaming Control Act, establishments which would be licensed under the Mississippi Gaming Control Act but for a federal preemption, and the Mississippi Lottery Corporation.