House committee substitute makes the following changes to the 1st edition.

Changes the long title.

Amends GS 105-164.14(b)(2a), providing that volunteer fire departments and volunteer emergency medical services squads that are exempt from income tax under the Code or financially accountable to a city as defined in GS 160A-1, a county, or a group of cities and counties are allowed a refund under this subsection (previously, any organization that was a volunteer fire department or a volunteer emergency medical services squad was allowed a refund).

Provides that this act becomes effective July 1, 2013, applying to sales made on or after that date (previously, 1st edition had more extensive and tiered enacting clause).