1 Miss. Code. R. 13-1.15
Processing as the term is used in the Act and in these Rules shall mean returning or converting Metal Property into a product having an existing or potential economic value as a raw or finished material. Processing shall not include sorting, cleaning, washing, transferring, transporting, or bundling if bundling only involves gathering together of material in a tighter, more compact surface area with no change in the form or mass of the object(s) as scrap metal material. However, processing shall include any other function that facilitates the return of Metal Property into a raw material or raw material product consisting of proposed grades and having an existing or potential economic value. Examples of processing include, but are not limited to, the following: cutting, shredding, melting, smelting, chipping, chopping, stripping, and baling, if baling involves using machinery to convert the form, shape, or mass of Metal Property into a raw material that will have or has economic value.
1 Miss. Code. R. 13-1.15