| County | SAME Code |
|---|---|
| Alcorn | 028003 |
| Benton | 028009 |
| Calhoun | 028013 |
| Clay | 028025 |
| Chickasaw | 028017 |
| Coahoma | 028027 |
| DeSoto | 028033 |
| Itawamba | 028057 |
| Lafayette | 028071 |
| Lee | 028081 |
| Marshall | 028093 |
| Monroe | 028095 |
| Panola | 028107 |
| Pontotoc | 028115 |
| Prentiss | 028117 |
| Quitman | 028119 |
| Tallahatchie | 028135 |
| Tate | 028137 |
| Tippah | 028139 |
| Tishomingo | 028141 |
| Tunica | 028143 |
| Union | 028145 |
| Yalobusha | 028161 |