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---
type: "Bill"
title: "State Govt Sales Tax Exempt/Sch Coop Refund."
description: "State Govt Sales Tax Exempt/Sch Coop Refund."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2003"
identifier: "SB 100"
citation: "North Carolina SB 100 (2003)"
classification: ["bill"]
subjects: ["BOARDS", "COMMERCE", "EDUCATION", "EDUCATION BOARDS", "ELEMENTARY EDUCATION", "FISCAL NOTES", "KINDERGARTEN", "LOCAL GOVERNMENT", "PUBLIC", "RATIFIED", "RETAILING", "SECONDARY EDUCATION", "TAX EXEMPTIONS", "TAX REFUNDS", "TAXES", "SALES & USE", "SEN. CLODFELTER", "SEN. DALTON", "SEN. HARTSELL", "SEN. HOYLE", "SEN. KERR", "CHAPTERED"]
status: "enacted"
primary_sponsors: []
version_count: 7
action_count: 21
vote_count: 2
first_action: "2003-02-18"
last_action: "2003-08-19"
source: "openstates"
source_identifier: "ocd-bill/34673410-15c7-4db6-be70-14d135ea7c4e"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2003&BillID=S100&votesToView=all"
source_hash: "26a0c02f8a44d0141635b3507d486f85769025cd11817173195d78dafb81200e"
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 100 (2003) — State Govt Sales Tax Exempt/Sch Coop Refund.
## 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/2003/Bills/Senate/PDF/S100v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S100v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S100v2.pdf)
4. **Edition 3** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S100v3.pdf)
5. **Edition 4** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S100v4.pdf)
6. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S100v5.pdf)
7. **SL 2003-431** (committee substitute) — [source](http://www.ncleg.net/Sessions/2003/Bills/Senate/PDF/S100v6.pdf)
## Votes
- Motion 8\To Concur — **430** (pass) · upper
- Third Reading — **1130** (pass) · lower
## Sponsors
- Albertson — cosponsor (person)
- Clodfelter — cosponsor (person)
- Dalton — cosponsor (person)
- Foxx — cosponsor (person)
- Hartsell — cosponsor (person)
- Hoyle — cosponsor (person)
- Kerr — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2003-08-19** Ch. SL 2003-431 `became-law`
- **2003-08-19** Signed By Gov. 8/19/2003 `executive-signature`
- **2003-07-19** Pres. To Gov. 7/19/2003 `executive-receipt`
- **2003-07-18** Ratified
- **2003-07-17** Concurred In H/com Sub `amendment-passage`
- **2003-07-16** Placed On Cal For 7/17/2003
- **2003-07-16** Rec To Concur H Com Sub
- **2003-07-16** Passed 3rd Reading `passage, reading-3`
- **2003-07-15** Passed 2nd Reading `reading-2`
- **2003-07-15** Amend Adopted #1 `amendment-passage`
- **2003-07-08** Postponed To 7/15/2003
- **2003-06-28** Placed On Cal For 6/29/2003
- **2003-06-25** Cal Pursuant Rule 36(b)
- **2003-06-25** Reptd Fav Com Substitute `committee-passage-favorable`
- **2003-03-31** Ref To Com On Finance `referral-committee`
- **2003-03-31** Rec From Senate
- **2003-03-26** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2003-03-25** Com Substitute Adopted
- **2003-03-25** Reptd Fav Com Substitute `committee-passage-favorable`
- **2003-02-19** Ref To Com On Finance `referral-committee`
- **2003-02-18** Filed `introduction`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/34673410-15c7-4db6-be70-14d135ea7c4e`. Confidence: reported (aggregated from official North Carolina legislature records).