Adds new Article 43A to Subchapter VIII of GS Chapter 105 as the title indicates. Prohibits a tax levied under this Article from being in effect in a county at the same time as a tax levied under Article 43 (local government sales and use taxes for public transportation) of GS Chapter 105. Provides that a county board of commissioners may direct the county board of elections to conduct an advisory referendum in accordance with the procedures of GS 163-287, in which the question is whether to levy a local sales and use tax in the county at the rate of one-quarter percent in addition to the current local sales and use taxes, to be used only for financing school construction or renovation or purchase of land or facilities for schools and related indebtedness, instead of financing local public transportation systems. Provides additional guidelines and restrictions regarding the administration and use of a tax levied under this Article.

Limits application of this act to Robeson County only.