A BILL TO BE ENTITLED
AN ACT to restore the sales tax refund authorized for local school administrative units.
The General Assembly of North Carolina enacts:
SECTION 1.  Subdivision (2b) of subsection (c) of G.S. 105‑164.14 is reenacted as it existed immediately before its repeal.
SECTION 2.  Subdivision (2c) of subsection (c) of G.S. 105‑164.14 is reenacted as it existed immediately before its repeal.
SECTION 3.  G.S. 105‑467(b) reads as rewritten:
"(b)	Exemptions and Refunds. – The State exemptions and exclusions contained in Article 5 of Subchapter I of this Chapter, except for the exemption for food in G.S. 105‑164.13B, apply to the local sales and use tax authorized to be levied and imposed under this Article. The State refund provisions contained in G.S. 105‑164.14 and G.S. 105‑164.14A apply to the local sales and use tax authorized to be levied and imposed under this Article. A refund of an excessive or erroneous State sales tax collection allowed under G.S. 105‑164.11 and a refund of State sales tax paid on a rescinded sale or cancelled service contract under G.S. 105‑164.11A apply to the local sales and use tax authorized to be levied and imposed under this Article. The aggregate annual local refund amount allowed an entity under G.S. 105‑164.14(b) for the State's fiscal year may not exceed thirteen million three hundred thousand dollars ($13,300,000). A request for a refund is due in the same time and manner as provided in G.S. 105‑164.14(c). Refunds applied for more than three years after the due date are barred."
SECTION 4.  Effective July 1, 2019, G.S. 105‑164.44H is repealed.
SECTION 5.  Except as otherwise provided, this act becomes effective July 1, 2019, and applies to sales made on or after that date.