---
type: "Bill"
title: "Guilford County Sales Tax Distribution Modifications."
description: "Guilford County Sales Tax Distribution Modifications."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2025"
identifier: "HB 305"
citation: "North Carolina HB 305 (2025)"
classification: ["bill"]
subjects: ["COMMERCE; COUNTIES; LOCAL; LOCAL GOVERNMENT; MUNICIPALITIES; RATIFIED; RETAILING; TAXATION; TAXES", "SALES & USE; GUILFORD COUNTY; CHAPTERED; TAX DISTRIBUTION"]
status: "enacted"
primary_sponsors: []
version_count: 8
action_count: 47
vote_count: 2
first_action: "2025-03-05"
last_action: "2025-07-31"
source: "openstates"
source_identifier: "ocd-bill/a50c28d4-621f-4a05-b658-ae71306af278"
source_url: "https://www.ncleg.gov/BillLookUp/2025/H305"
source_hash: "335d2865607aa4b7b49af2b6364c2460319f669960202edd3790129142303982"
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 305 (2025) — Guilford County Sales Tax Distribution Modifications.

## 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/2025/Bills/House/PDF/H305v0.pdf)
2. **A1: ASV-35-V-1** (committee substitute) — [source](https://webservices.ncleg.gov/ViewBillDocument/2025/6518/0/H305-ASV-35-V-1)
3. **Edition 1** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H305v1.pdf)
4. **Edition 2** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H305v2.pdf)
5. **Edition 3** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H305v3.pdf)
6. **Edition 4** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H305v4.pdf)
7. **Ratified** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H305v5.pdf)
8. **SL 2025-87** (committee substitute) — [source](https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H305v6.pdf)

## Votes

- R3 Ruled Mat'l M11 Concur — **93–21** (pass) · lower
- R2 Ruled Mat'l M11 Concur — **95–20** (pass) · lower

## Sponsors

- Blust — cosponsor (person)
- Branson — cosponsor (person)

## Timeline

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

- **2025-07-31** Ch. SL 2025-87 `became-law`
- **2025-07-31** Ratified
- **2025-07-30** Ordered Enrolled
- **2025-07-30** Concurred On 3rd Reading
- **2025-07-29** Concurred On 2nd Reading
- **2025-07-03** Placed On Cal For 07/29/2025
- **2025-07-03** Withdrawn From Cal
- **2025-06-30** Placed On Cal For 07/15/2025
- **2025-06-30** Withdrawn From Com
- **2025-06-26** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2025-06-26** Ruled Material
- **2025-06-26** Special Message Received For Concurrence in S Com Sub
- **2025-06-26** Special Message Sent To House
- **2025-06-26** Passed 3rd Reading `passage, reading-3`
- **2025-06-25** Passed 2nd Reading `reading-2`
- **2025-06-25** Placed on Today's Calendar
- **2025-06-25** Reptd Fav `committee-passage-favorable`
- **2025-06-23** Re-ref Com On Rules and Operations of the Senate `referral-committee`
- **2025-06-23** Com Substitute Adopted
- **2025-06-23** Reptd Fav Com Substitute `committee-passage-favorable`
- **2025-06-20** Re-ref to Finance. If fav, re-ref to Rules and Operations of the Senate `referral-committee`
- **2025-06-20** Withdrawn From Com
- **2025-06-18** Ref To Com On Rules and Operations of the Senate `referral-committee`
- **2025-06-18** Passed 1st Reading `reading-1`
- **2025-06-18** Special Message Received From House
- **2025-06-18** Special Message Sent To Senate
- **2025-06-17** Ordered Engrossed
- **2025-06-17** Passed 3rd Reading `passage, reading-3`
- **2025-06-17** Passed 2nd Reading `reading-2`
- **2025-06-17** Amend Adopted A1 `amendment-passage`
- **2025-06-17** Added to Calendar
- **2025-06-17** Cal Pursuant Rule 36(b)
- **2025-06-17** Reptd Fav `committee-passage-favorable`
- **2025-05-07** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2025-05-07** Withdrawn From Cal
- **2025-05-07** Reconsidered 2nd Reading
- **2025-05-07** Failed 2nd Reading
- **2025-05-06** Placed On Cal For 05/07/2025
- **2025-05-06** Cal Pursuant Rule 36(b)
- **2025-05-06** Reptd Fav `committee-passage-favorable`
- **2025-05-06** Re-ref Com On Rules, Calendar, and Operations of the House `referral-committee`
- **2025-05-06** Reptd Fav `committee-passage-favorable`
- **2025-04-29** Re-ref Com On Finance `referral-committee`
- **2025-04-29** Reptd Fav Com Substitute `committee-passage-favorable`
- **2025-03-06** Ref to the Com on State and Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the House `referral-committee`
- **2025-03-06** Passed 1st Reading `reading-1`
- **2025-03-05** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a50c28d4-621f-4a05-b658-ae71306af278`. Confidence: reported (aggregated from official North Carolina legislature records).