A BILL TO BE ENTITLED
AN ACT to provide for the fair treatment of governmental entities by reenacting the sales and use tax refund for local school administrative units and for school food service agencies.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.14(c)(2b) and (2c), repealed by Section 7.51(a) of S.L. 2005‑276, are reenacted.
SECTION 2.  G.S. 105‑164.44H is repealed.
SECTION 3.  G.S. 105‑467(b) reads as rewritten:
"§ 105‑467.  Scope of sales tax.
…
(b)	Exemptions and Refunds. – The State exemptions and exclusions contained in G.S. 105‑164.13, the State sales and use tax holidays contained in G.S. 105‑164.13C and G.S. 105‑164.13D, and the State refund provisions contained in G.S. 105‑164.14 apply to the local sales and use tax authorized to be levied and imposed under this Article.  A taxing county may not allow an exemption, exclusion, or refund that is not allowed under the State sales and use tax. "
SECTION 4.  This act becomes effective July 1, 2009, and applies to purchases made on or after that date.