Reenacts GS 105-164.13C, establishing a sales and use tax holiday, as it existed immediately before its repeal on July 1, 2014, with the following changes. In addition to the holiday established for the described period in August, adds a sales and use tax holiday for the listed school and sports supplies from 12:01 a.m. on the first Friday of January until 11:59 p.m. the following Sunday. Effective July 1, 2023, and applies to sales made on or after that date.