---
type: "Bill"
title: "Various Sales Tax Changes."
description: "Various Sales Tax Changes."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2019"
identifier: "HB 1079"
citation: "North Carolina HB 1079 (2019)"
classification: ["bill"]
subjects: ["AGRICULTURE", "ANIMALS", "AUCTIONS", "COMMERCE", "COMPUTERS", "CORPORATIONS", "FOR-PROFIT", "EDUCATION", "ELECTRONIC COMMERCE", "ELEMENTARY EDUCATION", "HIGHER EDUCATION", "INFORMATION TECHNOLOGY", "INTERNET", "LIVESTOCK & POULTRY", "OCCUPATIONS", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "REVENUE DEPT.", "SECONDARY EDUCATION", "STORAGE SYSTEMS", "TAXATION", "TAXES", "SALES & USE", "TELECOMMUNICATIONS", "TELESERVICES", "WAREHOUSING", "CHAPTERED", "ELECTRONIC & OTHER MEDIA", "TELECONFERENCING"]
status: "enacted"
primary_sponsors: ["Howard", "Ross", "Setzer"]
version_count: 6
action_count: 33
vote_count: 2
first_action: "2020-05-14"
last_action: "2020-06-05"
source: "openstates"
source_identifier: "ocd-bill/31aff50b-2d42-41ad-9fe7-3e04e2a05bb5"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2019&BillID=H1079&votesToView=all"
source_hash: "d5ae5b733fab2bf69fc546edd7a1a54082d78d579492f5961fbde2606801f6ab"
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 1079 (2019) — Various Sales Tax Changes.

## 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/2019/Bills/House/PDF/H1079v0.pdf)
2. **A1: ASVF-77-V-3** (committee substitute) — [source](https://webservices.ncleg.gov/ViewBillDocument/2019/7650/0/H1079-ASVF-77-V-3)
3. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2019/Bills/House/PDF/H1079v1.pdf)
4. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2019/Bills/House/PDF/H1079v2.pdf)
5. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2019/Bills/House/PDF/H1079v3.pdf)
6. **SL 2020-6** (committee substitute) — [source](http://www.ncleg.net/Sessions/2019/Bills/House/PDF/H1079v4.pdf)

## Votes

- Second Reading — **48–0** (pass) · upper
- M11 Concur Sen. Amd. 1 — **118–0** (pass) · lower

## Sponsors

- Howard — primary (person)
- Ross — primary (person)
- Setzer — primary (person)
- Cleveland — cosponsor (person)
- Faircloth — cosponsor (person)
- Humphrey — cosponsor (person)
- Kidwell — cosponsor (person)
- McNeely — cosponsor (person)
- Sasser — cosponsor (person)
- Sauls — cosponsor (person)
- Szoka — cosponsor (person)
- Warren — cosponsor (person)

## Timeline

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

- **2020-06-05** Ch. SL 2020-6 `became-law`
- **2020-06-05** Signed by Gov. 6/5/2020 `executive-signature`
- **2020-06-02** Pres. To Gov. 6/2/2020 `executive-receipt`
- **2020-06-01** Ratified
- **2020-05-28** Ordered Enrolled
- **2020-05-28** Concurred In S Amend SA1 `amendment-passage`
- **2020-05-27** Placed On Cal For 05/28/2020
- **2020-05-27** Cal Pursuant Rule 36(b)
- **2020-05-27** Regular Message Received For Concurrence in S Amend
- **2020-05-27** Regular Message Sent To House
- **2020-05-26** Passed 3rd Reading `passage, reading-3`
- **2020-05-26** Passed 2nd Reading `reading-2`
- **2020-05-26** Amend Adopted A1 `amendment-passage`
- **2020-05-21** Placed On Cal For 05/26/2020
- **2020-05-21** Reptd Fav `committee-passage-favorable`
- **2020-05-20** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2020-05-20** Reptd Fav `committee-passage-favorable`
- **2020-05-20** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2020-05-20** Withdrawn From Com
- **2020-05-19** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2020-05-19** Passed 1st Reading `reading-1`
- **2020-05-19** Special Message Received From House
- **2020-05-19** Special Message Sent To Senate
- **2020-05-19** Passed 3rd Reading `passage, reading-3`
- **2020-05-19** Passed 2nd Reading `reading-2`
- **2020-05-19** Added to Calendar
- **2020-05-19** Cal Pursuant Rule 36(b)
- **2020-05-19** Reptd Fav `committee-passage-favorable`
- **2020-05-19** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2020-05-19** Reptd Fav Com Substitute `committee-passage-favorable`
- **2020-05-14** Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2020-05-14** Passed 1st Reading `reading-1`
- **2020-05-14** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/31aff50b-2d42-41ad-9fe7-3e04e2a05bb5`. Confidence: reported (aggregated from official North Carolina legislature records).