---
type: "Bill"
title: "Bill Lee / Excise Tax Refund."
description: "Bill Lee / Excise Tax Refund."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2005"
identifier: "SB 868"
citation: "North Carolina SB 868 (2005)"
classification: ["bill"]
subjects: ["COMMERCE", "COUNTIES", "ECONOMIC DEVELOPMENT", "INDUSTRIAL LOCATION", "LDC", "LOCAL GOVERNMENT", "PLANNING & ZONING", "PRESENTED", "PUBLIC", "RATIFIED", "SPECIAL ECONOMIC ZONES", "TAX CREDITS", "TAXATION", "SEN. D. BERGER", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 7
action_count: 25
vote_count: 2
first_action: "2005-03-22"
last_action: "2005-09-20"
source: "openstates"
source_identifier: "ocd-bill/fe763485-18e7-4bc2-8acd-68160054f305"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2005&BillID=S868&votesToView=all"
source_hash: "9e475d5912b12781256fd5081b64460636d11c8ca257fee5cfa8b4492d09c94c"
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 868 (2005) — Bill Lee / Excise Tax Refund.

## 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/2005/Bills/Senate/PDF/S868v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S868v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S868v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S868v3.pdf)
5. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S868v4.pdf)
6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S868v5.pdf)
7. **SL2005-406** (committee substitute) — [source](http://www.ncleg.net/Sessions/2005/Bills/Senate/PDF/S868v6.pdf)

## Votes

- Motion 8\To Concur — **42–3** (pass) · upper
- Second Reading — **106–6** (pass) · lower

## Sponsors

- Berger of Franklin — cosponsor (person)
- Bingham — cosponsor (person)

## Timeline

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

- **2005-09-20** Ch. SL 2005-406 `became-law`
- **2005-09-20** Signed By Gov. 9/20/2005 `executive-signature`
- **2005-08-26** Pres. To Gov. 8/24/2005 `executive-receipt`
- **2005-08-24** Ratified
- **2005-08-24** Concurred In H/com Sub `amendment-passage`
- **2005-08-24** Placed On Cal For 8/24/2005
- **2005-08-24** Rec To Concur H Com Sub
- **2005-08-24** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2005-08-24** Placed On Cal For 8/24/2005
- **2005-08-24** Cal Pursuant Rule 36(b)
- **2005-08-24** Reptd Fav Com Substitute `committee-passage-favorable`
- **2005-08-23** Re-ref Com On Finance `referral-committee`
- **2005-08-23** Withdrawn From Cal
- **2005-08-23** Cal Pursuant Rule 36(b)
- **2005-08-23** Reptd Fav Com Substitute `committee-passage-favorable`
- **2005-08-22** Re-ref Com On Finance `referral-committee`
- **2005-08-22** Reptd Fav `committee-passage-favorable`
- **2005-08-16** Ref To Com On Appropriations `referral-committee`
- **2005-08-16** Rec From Senate
- **2005-08-12** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2005-08-12** Placed On Cal For 8/12/2005
- **2005-08-12** Com Substitute Adopted
- **2005-08-12** Reptd Fav Com Substitute `committee-passage-favorable`
- **2005-03-23** Ref To Com On Finance `referral-committee`
- **2005-03-22** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fe763485-18e7-4bc2-8acd-68160054f305`. Confidence: reported (aggregated from official North Carolina legislature records).