---
type: "Bill"
title: "Sales & Use Tax Overcollection."
description: "Sales & Use Tax Overcollection."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "HB 93"
citation: "North Carolina HB 93 (2011)"
classification: ["bill"]
subjects: ["COMMERCE", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "REVENUE DEPT.", "TAX CREDITS", "TAX REFUNDS", "TAXATION", "TAXES", "INDIVIDUAL INCOME", "TAXES", "SALES & USE", "TITLE CHANGE", "REP. BRUBAKER", "REP. HOWARD", "REP. SETZER", "REP. STARNES", "CHAPTERED"]
status: "enacted"
primary_sponsors: ["Brubaker", "Howard"]
version_count: 5
action_count: 17
vote_count: 2
first_action: "2011-02-15"
last_action: "2011-06-24"
source: "openstates"
source_identifier: "ocd-bill/be2a9bf2-809b-4f9b-9caa-46e7cf6959fa"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=H93&votesToView=all"
source_hash: "8b1904f90142cfe82373878b50b2c7e955125fca578ef3f176195c42113368b8"
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 93 (2011) — Sales & Use Tax Overcollection.

## 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/2011/Bills/House/PDF/H93v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H93v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H93v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H93v3.pdf)
5. **SL2011-293** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/House/PDF/H93v4.pdf)

## Votes

- Second Reading — **49–0** (pass) · upper
- Second Reading — **108–0** (pass) · lower

## Sponsors

- Brubaker — primary (person)
- Howard — primary (person)
- Barnhart — cosponsor (person)
- Cleveland — cosponsor (person)
- Collins — cosponsor (person)
- Current — cosponsor (person)
- Dixon — cosponsor (person)
- Dockham — cosponsor (person)
- Folwell — cosponsor (person)
- H. Warren — cosponsor (person)
- Hill — cosponsor (person)
- Hurley — cosponsor (person)
- Justice — cosponsor (person)
- L. Brown — cosponsor (person)
- McComas — cosponsor (person)
- McGee — cosponsor (person)
- Moffitt — cosponsor (person)
- Murry — cosponsor (person)
- Randleman — cosponsor (person)
- Sager — cosponsor (person)
- Shepard — cosponsor (person)
- Stam — cosponsor (person)
- Starnes — cosponsor (person)
- Stevens — cosponsor (person)
- West — cosponsor (person)

## Timeline

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

- **2011-06-24** Ch. SL 2011-293 `became-law`
- **2011-06-24** Signed By Gov. 6/24/2011 `executive-signature`
- **2011-06-17** Pres. To Gov. 6/17/2011 `executive-receipt`
- **2011-06-16** Ratified
- **2011-06-15** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-06-15** Placed On Cal For 6/15/2011
- **2011-06-15** Reptd Fav `committee-passage-favorable`
- **2011-06-10** Ref To Com On Finance `referral-committee`
- **2011-06-10** Passed 1st Reading `reading-1`
- **2011-06-10** Rec From House
- **2011-06-09** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-06-09** Placed On Cal For 6/9/2011
- **2011-06-09** Cal Pursuant Rule 36(b)
- **2011-06-09** Reptd Fav Com Substitute `committee-passage-favorable`
- **2011-02-16** Ref To Com On Finance `referral-committee`
- **2011-02-16** Passed 1st Reading `reading-1`
- **2011-02-15** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/be2a9bf2-809b-4f9b-9caa-46e7cf6959fa`. Confidence: reported (aggregated from official North Carolina legislature records).