Senate amendment makes the following changes to 2nd edition. Adds provisions for a refund of (1) all local sales and use tax and (2) a portion of state sales and use tax to a company located at a ports facility for waterborne commerce that buys specialized equipment for use at the facility to unload or process bulk cargo to make it suitable for delivery to and use by manufacturing facilities. Applies to purchases made on or after July 1, 2012, but before July 1, 2013. Provides that the request for a refund is due before January 1, 2014, and bars refunds applied for after the due date. Requires that the refund request be made in writing on or after July 1, 2013, and must include any information and documentation required by the Secretary of Revenue. Provides criteria for determining the portion of state sales and use taxes that may be refunded. Also provides that tax refunds allowed under this section are not an overpayment of tax and do not accrue interest as provided in GS 105-241.21.