7 Miss. Code. R. 11-One-4
When appropriated, funds for the procurement of textbooks distributed must be used to purchase items that meet the definition of a textbook as stated in Miss. Code Ann. § 37- 43-1: "Textbook shall be defined as any medium or manual of instruction, which contains a systematic presentation of the principles of a subject and which constitutes a major instructional vehicle for that subject."
The Mississippi Legislature annually appropriates funds to the MDE for the procurement of textbooks. The funds are distributed to non-public schools on a per-pupil basis based on the average daily attendance for the entire nine months of the previous school year for grades K-12. All textbook funds may be utilized to procure textbooks in accordance with the policies contained in this handbook. Textbook funds for non-public schools will be issued as credit that may be used to procure state-owned textbooks.
Each non-public school will be responsible for the payment of the freight costs incurred in the shipment of the textbooks to the school. This cost will be charged against the school's allocation.
All unexpended credit on June 30th for a respective non-public school will be carried over for the expenditure for state-owned textbooks in the next school year.
7 Miss. Code. R. 11-One-4