Miss. Code Ann. § 37-25-11

A determination of the cost of a driver education and training program in a secondary school shall include, but by no means is limited to, the cost of the replacement of the automobile or machinery used in the instruction of pupils, the cost of the instructor’s salary, the upkeep and maintenance of said automobile, and the cost of such other equipment and classroom data as may be required in a driver education and training program operated in compliance with the rules and regulations of the state board of education.