State aid for transportation shall be paid as provided in Section 163.161, RSMo, and as implemented in 5 CSR 30-261.040, only on the basis of the cost of transportation for those living one mile or more from school, those who are transported one mile or more to and from public accredited career education courses, and special education classes either in or outside the district.  School term, career education, and special education students are defined as eligible students in calculating a district's state transportation aid (5 CSR 30-261.040 (4)(A)).