Senate amendment to the 2nd edition adds the following.

Enacts GS 105-244.4A to bar the Department of Revenue (Department) from taking any action to assess a person for an sales and use tax due for the filing period beginning October 1, 2019, and ending prior to August 1, 2020, with respect to the retail sale of digital audio work or digital audiovisual that either consists of continuing education instruction approved by an occupational licensing board or consists of professional development instruction for school board members, administrators, or staff. Excludes from the grace period those persons who received specific written advice from the Department Secretary for transactions at issue for the laws in effect for the applicable period or to person who collected tax and failed to remit it to the Department. Effective on the date the act becomes law.