If I live in Tennessee and wok for a company based in Mississippi, do I pay MS witholding?

[DoninGA]

If you never work or live in Mississippi then you will not have to pay MS state income taxes nor file a MS state income tax return.

[NCperson]

@m_roland - it is not clear from your post if you are physically working in MS or TN.  

if you are physically working in MS, you will have to pay state taxes there.  If you are physically working in TN, then no tax need be paid to MS and of course TN doesn't have state income tax. 

[Hal_Al]

The general rule is: your report all your income on your home state return, even the income earned out of state. You file a non-resident state return for the state you worked in and pay tax to that state. Your home state will give you a credit, or partial credit, for what you paid the non-resident state.  Do the nonresident state return first.

Since TN does not have an income tax, you do not have a resident return to file. But you still have to pay tax on that income to your work state (MS).