---
type: "Bill"
title: "Sales Tax Refund for Certain Nonprofits."
description: "Sales Tax Refund for Certain Nonprofits."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2007"
identifier: "HB 2509"
citation: "North Carolina HB 2509 (2007)"
classification: ["bill"]
subjects: ["COLLEGES & UNIVERSITIES", "COMMERCE", "CORPORATIONS", "FOR-PROFIT", "CORPORATIONS", "NON-PROFIT", "ECONOMIC DEVELOPMENT", "EDUCATION", "ENTERTAINMENT INDUSTRY", "HIGHER EDUCATION", "INFORMATION TECHNOLOGY", "INFRASTRUCTURE", "INTERNET", "MEDIA", "PRESENTED", "PUBLIC", "RATIFIED", "RETAILING", "TAX CREDITS", "TAX REFUNDS", "TAXATION", "TAXES", "CORPORATE INCOME", "TAXES", "SALES & USE", "TELECOMMUNICATIONS", "TELESERVICES", "TITLE CHANGE", "UNC", "REP. GIBSON", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 7
action_count: 28
vote_count: 2
first_action: "2008-05-21"
last_action: "2008-08-03"
source: "openstates"
source_identifier: "ocd-bill/ef79167b-0a56-4093-af2d-bae92db3afba"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2007&BillID=H2509&votesToView=all"
source_hash: "a81f991207b014537053f6e0e4624814631289e55f14e736f86baa159b6260c6"
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 2509 (2007) — Sales Tax Refund for Certain Nonprofits.

## 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/2007/Bills/House/PDF/H2509v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/House/PDF/H2509v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/House/PDF/H2509v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/House/PDF/H2509v3.pdf)
5. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/House/PDF/H2509v4.pdf)
6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/House/PDF/H2509v5.pdf)
7. **SL2008-154** (committee substitute) — [source](http://www.ncleg.net/Sessions/2007/Bills/House/PDF/H2509v6.pdf)

## Votes

- M6 Reconsider — **90–3** (pass) · lower
- M11 Concur — **77–16** (pass) · lower

## Sponsors

- Gibson — cosponsor (person)

## Timeline

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

- **2008-08-03** Ch. SL 2008-154 `became-law`
- **2008-08-03** Signed By Gov. 8/3/2008 `executive-signature`
- **2008-07-18** Pres. To Gov. 7/18/2008 `executive-receipt`
- **2008-07-18** Ratified
- **2008-07-18** Concurred In S/Com Sub `amendment-passage`
- **2008-07-18** Reconsidered Concurrence
- **2008-07-18** Conf Com Withdrawn/dismi
- **2008-07-18** Conf Com Appointed
- **2008-07-18** Conf Com Withdrawn/dismi
- **2008-07-16** Conf Com Appointed
- **2008-07-15** Failed concur in S/Com Sub
- **2008-07-14** Placed On Cal For 7/15/2008
- **2008-07-14** Cal Pursuant Rule 36(b)
- **2008-07-14** Rec To Concur S Com Sub
- **2008-07-14** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2008-07-10** Com Substitute Adopted
- **2008-07-10** Reptd Fav Com Substitute `committee-passage-favorable`
- **2008-06-25** Ref To Com On Finance `referral-committee`
- **2008-06-25** Rec From House
- **2008-06-24** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2008-06-24** Amend Adopted 1 `amendment-passage`
- **2008-06-23** Postponed To 6/24/2008
- **2008-06-19** Placed On Cal For 6/23/2008
- **2008-06-19** Cal Pursuant Rule 36(b)
- **2008-06-19** Reptd Fav Com Substitute `committee-passage-favorable`
- **2008-05-26** Ref To Com On Finance `referral-committee`
- **2008-05-26** Passed 1st Reading `reading-1`
- **2008-05-21** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ef79167b-0a56-4093-af2d-bae92db3afba`. Confidence: reported (aggregated from official North Carolina legislature records).