The Senate committee substitute to the 1st edition makes the following changes. Amends GS 105-164.14(c) to add district confinement facilities created under GS 153A-219 to those entities that are allowed annual refunds of sales and use taxes paid on direct purchases of tangible personal property and services, other than electricity, telecommunications service, and ancillary service.

Changes the act's effective date to July 1, 2015 (was, 2013).

Makes conforming title changes.