NC H630

Restores annual sales and use tax refunds for local school administrative units (LEAs) and joint agencies created by LEAs for food service purchasing, covering direct purchases of tangible personal property and services

Reenacts previously repealed subdivisions (2b) and (2c) of G.S. 105-164.14(c) related to sales tax refunds

Excludes purchases of electricity, telecommunications, ancillary services, piped natural gas, video programming, and prepaid meal plans from the refund

Repeals G.S. 105-164.44H effective July 1, 2025, with corresponding budget adjustment to the State Public School Fund

Appropriates recurring General Fund dollars to the State Public School Fund to offset the budget adjustment; effective July 1, 2025