Mississippi Administrative Code
Title 6 - Economic Development
Part 1 - Financial Resources
Chapter 2 - Advantage Jobs Incentive Program
Rule 6-1-2.9 - Advantage Jobs Application Process

All Advantage Jobs program documents may be obtained from MDA. To apply, three (3) copies of a completed Advantage Jobs Application ("Application") must be submitted to MDA. A shall conduct a cost benefit analysis as prescribed by the Act. MDA has the sole discretion to qualify a company for benefits under the Advantage Jobs Program. Upon approval of an Application, MDA will issue an Advantage Jobs Incentive Certificate ("Certificate"). Such Certificate will establish the minimum average salary ("Salary Base"), number of jobs ("Job Base"), and the estimated net direct state benefit allowed. Once the approved company has met all requirements including jobs and salaries, qualified companies must file a claim with the Mississippi State Tax Commission. The company must specify the actual number of full-time jobs created and maintained by the company and provide the gross payroll in order to receive payment. The company must provide all information necessary to substantiate that requirements are being met to the satisfaction of the State Tax Commission. The company will be required to provide periodic reports to show continued eligibility and may be subject to audit. After four consecutive quarters of program compliance, rebates will begin to be paid by the Mississippi State Tax Commission. A qualified company may receive quarterly incentive payments for up to 10 years from the Tax Commission. The company will have 24 months from the date of the Certificate to meet the terms established under such Certificate.

Miss. Code Ann. § 57-62-15 (Rev. 2008)