---
type: "Bill"
title: "Dare Sales Tax."
description: "Dare Sales Tax."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2003"
identifier: "HB 142"
citation: "North Carolina HB 142 (2003)"
classification: ["bill"]
subjects: ["COASTAL RESOURCES", "COMMERCE", "COUNTIES", "DISASTERS & EMERGENCIES", "ENVIRONMENT", "EROSION", "FISCAL NOTES", "FOOD SERVICES", "FOODS & BEVERAGES", "HOTELS & MOTELS", "LOCAL", "LOCAL GOVERNMENT", "MUNICIPALITIES", "RATIFIED", "RETAILING", "SESSION LAWS", "TAXATION", "TAXES", "LICENSE", "TAXES", "SALES & USE", "TITLE CHANGE", "WEATHER", "REP. HILL", "BRUNSWICK COUNTY", "DARE COUNTY", "CHAPTERED", "SUNSET BEACH"]
status: "enacted"
primary_sponsors: []
version_count: 6
action_count: 38
vote_count: 2
first_action: "2003-02-26"
last_action: "2004-07-18"
source: "openstates"
source_identifier: "ocd-bill/c077aa35-1ec3-4044-b78b-fb3fb7d360c3"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2003&BillID=H142&votesToView=all"
source_hash: "8e5e5185e9b98bdb70160edfe1d3ebea0710e34dfedc09c83b4832fbf38574d9"
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 HB 142 (2003) — Dare Sales Tax.

## 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/2003/Bills/House/PDF/H142v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H142v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H142v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H142v3.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H142v4.pdf)
6. **SL 2004-123** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/House/PDF/H142v5.pdf)

## Votes

- Conference Rpt\Third Reading\Motion 7\To Adopt — **32–4** (pass) · upper
- R3 Ruled Mat'l\C Rpt Adopt — **66–20** (pass) · lower

## Sponsors

- Hill — cosponsor (person)

## Timeline

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

- **2004-07-18** Ch. SL 2004-123 `became-law`
- **2004-07-18** Ratified
- **2004-07-18** Conf Report Adopted 3rd
- **2004-07-18** Conf Report Adopted 3rd
- **2004-07-17** Conf Report Adopted 2nd
- **2004-07-17** Conf Report Adopted 2nd
- **2004-07-16** Placed On Cal For 7/17/2004
- **2004-07-16** Conf Held As Material
- **2004-07-16** Conf Com Reported
- **2004-07-16** Placed On Cal For 7/17/2004
- **2004-07-16** Conf Com Reported
- **2004-07-16** Conf Com Appointed
- **2004-07-16** Conf Com Appointed
- **2004-07-15** Conf Com Appointed
- **2004-07-15** Failed Concur In Com Sub
- **2004-07-15** Placed On Cal For 7/15/2004
- **2004-07-15** Cal Pursuant Rule 36(b)
- **2004-07-15** Withdrawn From Comm
- **2004-07-12** Ref To Com On Finance `referral-committee`
- **2004-07-12** Com Sub Ruled Material
- **2004-07-12** Rec To Concur S Com Sub
- **2004-07-09** Engrossed
- **2004-07-09** Passed 3rd Reading `passage, reading-3`
- **2004-07-09** Amend Adopted # 1 `amendment-passage`
- **2004-07-08** Passed 2nd Reading `reading-2`
- **2004-07-07** Com Substitute Adopted
- **2004-07-07** Reptd Fav Com Substitute `committee-passage-favorable`
- **2003-04-22** Ref To Com On Finance `referral-committee`
- **2003-04-22** Rec From House
- **2003-04-21** Passed 3rd Reading `passage, reading-3`
- **2003-04-15** Passed 2nd Reading `reading-2`
- **2003-04-10** Placed On Cal For 4/14/2003
- **2003-04-10** Cal Pursuant Rule 36(b)
- **2003-04-10** Reptd Fav `committee-passage-favorable`
- **2003-03-19** Re-ref Com On Finance `referral-committee`
- **2003-03-19** Reptd Fav `committee-passage-favorable`
- **2003-02-27** Ref To Com On Local Government I `referral-committee`
- **2003-02-26** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c077aa35-1ec3-4044-b78b-fb3fb7d360c3`. Confidence: reported (aggregated from official North Carolina legislature records).