A BILL TO BE ENTITLED
AN ACT to reinstate the sales and use tax refund for local school administrative units.
The General Assembly of North Carolina enacts:
SECTION 1.  Section 7.51 of S.L. 2005‑276, as amended by Section 7 of S.L. 2005‑345, and as amended by Section 7.20.(b) of S.L. 2006‑66, is repealed.
SECTION 2.  Section 7.20 of S.L. 2006‑66, as amended by Section 32 of S.L. 2006‑162, is repealed.
SECTION 3.  This act becomes effective July 1, 2007, and applies to purchases made on or after that date.