Reenacts GS 105-164.14(c)(2b) and (2c) as the subsubsections existed immediately before their repeal by SL 2005-276, effective July 1, 2005. Subsubsection (2b) and (2c) list local school administrative units and joint agencies created by interlocal agreement among local school administrative units to jointly purchase food service-related materials, supplies, and equipment on their behalf as identified governmental entities allowed an annual refund on taxes paid on direct purchases as described in subsection (c).

Statutes affected:
Filed: 105-467, 105-164.44H
Edition 1: 105-467, 105-164.44H