---
type: "Bill"
title: "Qualifying Farmer Zoo Sales Tax Exemption."
description: "Qualifying Farmer Zoo Sales Tax Exemption."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2021"
identifier: "SB 388"
citation: "North Carolina SB 388 (2021)"
classification: ["bill"]
subjects: ["AGRICULTURAL LAND", "AGRICULTURE", "ANIMALS", "CHAPTERED", "COMMERCE", "COMMISSIONS", "CORPORATE INCOME", "CORPORATIONS", "ENVIRONMENT", "FISH & WILDLIFE", "FOR-PROFIT", "PRESENTED", "PROPERTY", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "RETAILING", "SALES & USE", "SMALL BUSINESS", "TAX EXEMPTIONS", "TAXATION", "TAXES", "TAXES", "TAXES", "TITLE CHANGE", "WILDLIFE RESOURCES COMN.", "ZOOS"]
status: "enacted"
primary_sponsors: ["Sawyer"]
version_count: 9
action_count: 36
vote_count: 2
first_action: "2021-03-29"
last_action: "2022-07-07"
source: "openstates"
source_identifier: "ocd-bill/debf5cc0-2fdb-4538-8ad4-5a90f52ccf8a"
source_url: "https://www.ncleg.gov/BillLookUp/2021/S388"
source_hash: "4f45d29e6e1d88588f5fcb4b394a96dad3166a647498235e86c98d70d0a3b5c1"
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 388 (2021) — Qualifying Farmer Zoo Sales Tax Exemption.

## Version chain

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

1. **Filed** (filed) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v0.pdf)
2. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v1.pdf)
3. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v2.pdf)
4. **Edition 3** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v3.pdf)
5. **Edition 4** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v4.pdf)
6. **Edition 5** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v5.pdf)
7. **Edition 6** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v6.pdf)
8. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v7.pdf)
9. **SL 2022-45** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2021/Bills/Senate/PDF/S388v8.pdf)

## Votes

- Second Reading — **112–0** (pass) · lower
- Motion 9 To Concur — **43–0** (pass) · upper

## Sponsors

- Sawyer — primary (person)
- B. Jackson — cosponsor (person)

## Timeline

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

- **2022-07-07** Ch. SL 2022-45 `became-law`
- **2022-07-07** Signed by Gov. 7/7/2022 `executive-signature`
- **2022-06-30** Pres. To Gov. 6/30/2022 `executive-receipt`
- **2022-06-30** Ratified
- **2022-06-29** Ordered Enrolled
- **2022-06-29** Concurred In H Com Sub `amendment-passage`
- **2022-06-28** Placed On Cal For 06/29/2022
- **2022-06-28** Special Message Received For Concurrence in H Com Sub
- **2022-06-28** Special Message Sent To Senate
- **2022-06-28** Passed 3rd Reading `passage, reading-3`
- **2022-06-28** Passed 2nd Reading `reading-2`
- **2022-06-28** Added to Calendar
- **2022-06-28** Cal Pursuant Rule 36(b)
- **2022-06-28** Reptd Fav Com Sub 3 `committee-passage-favorable`
- **2022-06-28** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2022-06-28** Reptd Fav Com Sub 2 `committee-passage-favorable`
- **2022-06-27** Corrected Copy Committee Substitute Ordered
- **2022-06-22** Re-ref Com On Finance `referral-committee`
- **2022-06-22** Reptd Fav Com Substitute `committee-passage-favorable`
- **2022-06-14** Re-ref to the Com on Agriculture, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2022-06-14** Withdrawn From Com
- **2021-09-13** Ref To Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2021-09-13** Passed 1st Reading `reading-1`
- **2021-09-09** Regular Message Received From Senate
- **2021-09-09** Regular Message Sent To House
- **2021-09-08** Passed 3rd Reading `passage, reading-3`
- **2021-09-08** Passed 2nd Reading `reading-2`
- **2021-09-07** Reptd Fav `committee-passage-favorable`
- **2021-08-31** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2021-08-31** Com Substitute Adopted
- **2021-08-31** Reptd Fav Com Substitute `committee-passage-favorable`
- **2021-04-19** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2021-04-19** Withdrawn From Com
- **2021-03-30** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2021-03-30** Passed 1st Reading `reading-1`
- **2021-03-29** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/debf5cc0-2fdb-4538-8ad4-5a90f52ccf8a`. Confidence: reported (aggregated from official North Carolina legislature records).