Except to the extent authorized by these rules or other orders of this Commission, no utility, excepting utilities excluded from rate regulation pursuant to Miss. Code Ann. § 77-3-5, shall be permitted to recover from its ratepayers any direct or indirect expense for promotional or institutional advertising. For the purpose of this rule "promotional advertising" means any advertising for the purpose of encouraging any person to select or use the service or additional service of any utility or the selection or installation of any appliance or equipment designed to use such utility's service; and "institutional advertising" means any advertising for the purpose of promoting the general image of a public utility in the community.
39 Miss. Code. R. 1-20-102