12 Miss. Code. R. 6-3.106.14.2
The prime criterion for making an award where tie bids are involved shall be in compliance with Section 31-7-15(1), Mississippi Code 1972, Annotated; i .e., that resident vendors shall be given preference over non-resident vendors. Award shall not be made by a coin toss, except as set forth below, or by dividing business among identical bidders. In the discretion of the Chief Procurement Officer or the Agency Procurement Officer, award shall be made in any permissible manner that will discourage tie bids. If no permissible method will be effective in discouraging tie bids, and a written determination is made so stating, award may be made by a coin toss. In such case, those bidders involved shall be invited to attend the procedure, and two agency employees shall act as witnesses.
12 Miss. Code. R. 6-3.106.14.2