Amends GS 105-164.14(b)(2a), by making clarifying and technical changes. Deletes "exempt from income tax under the Code," clarifying that under this subsection, volunteer fire departments and emergency medical services squads are nonprofit entities that are allowed a refund.  Effective July 1, 2008, and applies to sales made on or after that date. 

Volunteer fire departments that paid tax on tangible personal property and services, other than electricity, telecommunications service, and ancillary service for use in their work as volunteer fire departments, imposed by GS Chapter 105, may apply to the Department of Revenue for a refund of any tax paid as a result of the change in the law enacted by this act.  Requests for a refund for the period July 1, 2008, through December 31, 2009, must be made on or before January 1, 2014.

This act does not affect the rights or liabilities of the state, a taxpayer, or another person arising under a statute amended or repealed by this act before the effective date of its amendment or repeal; nor does it affect the right to any refund or credit of a tax that accrued under the amended or repealed statute before the effective date of its amendment or repeal.