Amends GS 105-164.13, concerning exemptions from the retail sales and use tax, providing that piped natural gas received by a gas city for consumption by that city and delivered by a gas city to a sales or transportation customer of the gas city is exempt from the tax imposed by GS Chapter 105, Article 5.

Amends GS 105-164.44L(b), making conforming changes and deleting language that previously dealt with excise tax share of gas cities.

Effective July 1, 2014, applying to sales made on or after that date.