---
type: "Bill"
title: "No Sales Tax on Certain Publications."
description: "No Sales Tax on Certain Publications."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2001"
identifier: "SB 400"
citation: "North Carolina SB 400 (2001)"
classification: ["bill"]
subjects: ["FISCAL NOTES", "MEDIA", "PRESENTED", "PUBLIC", "RATIFIED", "REPORTS", "RETAILING", "REVENUE LAWS STUDY COMM.", "SALES", "STUDIES", "TAX EXEMPTIONS", "TAXATION", "TAXES", "SALES & USE", "TITLE CHANGE", "SEN. HOYLE", "VENDING MACHINES", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 7
action_count: 44
vote_count: 2
first_action: "2001-03-08"
last_action: "2002-01-04"
source: "openstates"
source_identifier: "ocd-bill/2d3cee70-0d93-4a50-857d-3315bea1649f"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2001&BillID=S400&votesToView=all"
source_hash: "5ea17efc622f055b03813d84005bdf83193d86e89c10ef2862d3979458807d1c"
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 400 (2001) — No Sales Tax on Certain Publications.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S400v1.pdf)
2. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S400v2.pdf)
3. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S400v3.pdf)
4. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S400v4.pdf)
5. **Edition 5** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S400v5.pdf)
6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S400v6.pdf)
7. **SL 2001-509** (committee substitute) — [source](http://www.ncleg.net/Sessions/2001/Bills/Senate/PDF/S400v7.pdf)

## Votes

- Conference Rpt\Motion 7\To Adopt — **27–0** (pass) · upper
- C Rpt Adopt — **86–7** (pass) · lower

## Sponsors

- Albertson — cosponsor (person)
- Cunningham — cosponsor (person)
- Dalton — cosponsor (person)
- Forrester — cosponsor (person)
- Hoyle — cosponsor (person)
- Martin of Pitt — cosponsor (person)
- Swindell — cosponsor (person)
- Thomas — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2002-01-04** Ch. SL 2001-509 `became-law`
- **2002-01-04** Signed By Gov. 1/4/2002 `executive-signature`
- **2001-12-06** Pres. To Gov. 12/7/2001 `executive-receipt`
- **2001-12-06** Ratified
- **2001-12-06** Conf Report Adopted
- **2001-12-06** Placed On Cal For 12/6/2001
- **2001-12-06** Conf Com Reported
- **2001-12-06** Conf Report Adopted
- **2001-12-06** Placed On Cal For 12/6/2001
- **2001-12-06** Conf Com Reported
- **2001-10-04** Conf Com Appointed
- **2001-10-03** Conf Com Appointed
- **2001-10-03** Failed Concur In Com Sub
- **2001-10-02** Placed On Cal For 10/3/2001
- **2001-10-02** Withdrawn From Cal
- **2001-09-27** Placed On Cal For 10/2/2001
- **2001-09-27** Withdrawn From Cal
- **2001-09-25** Placed On Cal For 9/27/2001
- **2001-09-25** Withdrawn From Cal
- **2001-09-20** Placed On Cal For 9/25/2001
- **2001-09-20** Rec To Concur H Com Sub
- **2001-09-19** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2001-09-18** Placed On Cal For 9/19/2001
- **2001-09-13** Cal Pursuant Rule 36(b)
- **2001-09-13** Reptd Fav `committee-passage-favorable`
- **2001-09-10** Ref To Com On Appropriations `referral-committee`
- **2001-09-10** Withdrawn From Cal
- **2001-09-04** Cal Pursuant Rule 36(b)
- **2001-09-04** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-08-01** Ref To Com On Finance `referral-committee`
- **2001-08-01** Rec From Senate
- **2001-07-30** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2001-07-30** Amend Adopted #1 `amendment-passage`
- **2001-07-25** Placed On Cal For 7/30/2001
- **2001-07-25** Withdrawn From Cal
- **2001-07-24** Placed On Cal For 7/25/2001
- **2001-07-24** Withdrawn From Cal
- **2001-07-17** Placed On Cal For 7/24/2001
- **2001-07-17** Withdrawn From Cal
- **2001-07-12** Placed On Cal For 7/17/2001
- **2001-07-12** Com Substitute Adopted
- **2001-07-12** Reptd Fav Com Substitute `committee-passage-favorable`
- **2001-03-12** Ref To Com On Finance `referral-committee`
- **2001-03-08** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2d3cee70-0d93-4a50-857d-3315bea1649f`. Confidence: reported (aggregated from official North Carolina legislature records).