30 Miss. Code. R. 1301-2.2
As used herein:
1. The term "Act" means the Mississippi Motor Vehicle Commission Act.
2. The term "Commission" means the Mississippi Motor Vehicle Commission.
3. The term "Consumer" means the first purchaser or retail buyer of a vehicle from the dealer for the purposes other than resale.
4. The term "dealer" means "motor vehicle dealer" as defined in Section 3(2) of the Act.
5. The term "delivery and preparation obligations" means all work and services performed on vehicles by dealers in fulfilling the reasonable requirements for such work and services by manufacturers prior to the delivery of such vehicles to consumers.
6. The term "manufacturer" means "manufacturer", "distributor", "wholesaler", "factory branch", or "distributor branch" as defined in Section 3 of the Act.
7. The term "vehicle" means a new motor vehicle or one within the period of factory warranty.
8. The term "warranty work" means all work and service performed and all parts installed by dealers on vehicles in which are reasonably incurred by dealers (other than the expenses incurred in performing work and services and installing parts on vehicles) in fulfilling warranty obligations of manufacturers to consumers, including but not limiting to the expense of shipping or returning defective parts to the manufacturer when required by the manufacturer, and the expenses of long distance telephone calls or telegraphic messages to the manufacturer concerning defective parts or other matters with respect to warranty work.
30 Miss. Code. R. 1301-2.2