Legislation: batch C — MO MS MT NC ND NE NH NJ NM NV

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/nc/2009/sb-909.md

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+---
+type: "Bill"
+title: "Sales Tax: Reliance on Written Advice by DOR."
+description: "Sales Tax: Reliance on Written Advice by DOR."
+jurisdiction: "us/states/nc"
+legislature: "North Carolina General Assembly"
+session: "2009"
+identifier: "SB 909"
+citation: "North Carolina SB 909 (2009)"
+classification: ["bill"]
+subjects: ["COMMERCE", "FISCAL NOTES", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "REVENUE DEPT.", "TAXATION", "TAXES", "SALES & USE", "SEN. CLODFELTER", "CHAPTERED"]
+status: "enacted"
+primary_sponsors: []
+version_count: 5
+action_count: 19
+vote_count: 2
+first_action: "2009-03-25"
+last_action: "2009-08-05"
+source: "openstates"
+source_identifier: "ocd-bill/b8e3f7e5-5439-4bad-b79d-5f7673e0c2ad"
+source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2009&BillID=S909&votesToView=all"
+source_hash: "5f3e92f8e7fc4e2e9f43c53e275324f750dd3cfc920ad8c932ac22abd2e27065"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-nc"]
+---
+
+# North Carolina SB 909 (2009) — Sales Tax: Reliance on Written Advice by DOR.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S909v0.pdf)
+2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S909v1.pdf)
+3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S909v2.pdf)
+4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S909v3.pdf)
+5. **SL2009-413** (committee substitute) — [source](http://www.ncleg.net/Sessions/2009/Bills/Senate/PDF/S909v4.pdf)
+
+## Votes
+
+- Second Reading — **117–0** (pass) · lower
+- Motion 8\To Concur — **46–0** (pass) · upper
+
+## Sponsors
+
+- Clodfelter — cosponsor (person)
+- Goodall — cosponsor (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2009-08-05** Ch. SL 2009-413 `became-law`
+- **2009-08-05** Signed By Gov. 8/5/2009 `executive-signature`
+- **2009-07-29** Pres. To Gov. 7/29/2009 `executive-receipt`
+- **2009-07-28** Ratified
+- **2009-07-27** Concurred In H/com Sub `amendment-passage`
+- **2009-07-23** Placed On Cal For 7/27/2009
+- **2009-07-23** Rec To Concur H Com Sub
+- **2009-07-22** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
+- **2009-07-20** Placed On Cal For 7/21/2009
+- **2009-07-20** Cal Pursuant Rule 36(b)
+- **2009-07-20** Reptd Fav Com Substitute `committee-passage-favorable`
+- **2009-06-02** Re-ref Com On Finance `referral-committee`
+- **2009-06-02** Reptd Fav `committee-passage-favorable`
+- **2009-05-12** Ref to the Com on Judiciary I, if favorable, Finance `referral-committee`
+- **2009-05-12** Passed 1st Reading `reading-1`
+- **2009-05-07** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
+- **2009-05-06** Reptd Fav `committee-passage-favorable`
+- **2009-03-26** Ref To Com On Finance `referral-committee`
+- **2009-03-25** Filed `introduction`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b8e3f7e5-5439-4bad-b79d-5f7673e0c2ad`. Confidence: reported (aggregated from official North Carolina legislature records).
+