Which entity is primarily responsible for rules and regulations regarding pupil transportation?

The entity primarily responsible for rules and regulations regarding pupil transportation is the state board of education. This authority sets standards and guidelines to ensure the safety and proper management of school transportation systems. The state board of education establishes policies that local school districts must follow, which encompass various areas such as safety requirements, vehicle specifications, and driver qualifications.

Local school boards implement these rules at the district level but operate within the framework established by the state board. Federal transport agencies provide overarching guidelines and standards that may influence state regulations, but they do not set specific rules for pupil transportation at the state or local level. School bus manufacturers are focused on the design and production of buses and are not involved in establishing transportation policies or regulations. Therefore, the state board of education is the correct answer as it is the governing body that regulates pupil transportation policies across the state.