Reenacts subsections (c)(2b) and (c)(2c) of GS 105-164.14 as they existed immediately before their repeal in 2005. Authorizes sales tax refunds for local school administrative units.

Amends GS 105-467, concerning local government sales tax. Deletes the provisions of the statute (1) prohibiting taxing counties from allowing an exemption, exclusion, or refund that is not allowed under the State sales and use tax and (2) allowing an annual refund of sales and use tax paid on direct purchases of tangible personal property and services by a joint agency created by an interlocal agreement created among local school administrative units to jointly purchase food service-related materials, supplies, and equipment. Makes conforming deletions. 

Repeals GS 105-164.44H, which requires the Secretary of Revenue to transfer a portion of the sales and use tax collected to the State Public School Fund, and requires the budget to be adjusted accordingly.

There is appropriated from the General Fund to the State Public School Fund a recurring amount equal to the amount of the adjustment in Section 4 of this act.

Effective July 1, 2019.