Amends GS 105-164.13 to exempt from sales tax services provided and property leased or rented as part of a contract to provide the following with respect to driveways, parking lots, sidewalks, roads, and rights-of-way of roads: (1) lane closure and traffic diversion services; (2) flagging services; (3) rental and installation of road signs or signals, arrowboards, work zone lighting and light towers, and radar speed devices; and (4) rental and installation of barrier devices, including cones, barrels, sentry walls, and guardrails. Amends the exemption for the sales price of or the gross receipts derived form the repair, maintenance, and installation services and service contracts listed to include services performed withing the rights-of-way of roads that are related to road construction, maintenance, or repair.

Amends GS 105-164.14 to allow the Department of Transportation (DOT) a refund of sales taxes paid on direct purchases of tangible personal property and services. Provides that sales tax indirectly incurred by DOT on building materials, supplies, fixtures, and equipment that become a part of or annexed to any building or structure owned or leased by DOT and erected, altered, or repaired for use by DOT is considered a sales tax liability incurred on direct purchases by the DOT for these purposes. 

Applies to sales made on or after July 1, 2019.