House committee substitute makes the following changes to the 1st edition.

Amends proposed changes to GS 105-164.3, concerning the definitions as used in Article 5 of GS Chapter 105 (Sales and Use Tax), to update the definition of Streamlined Agreement to mean the Streamlined Sales and Use Tax Agreement as amended as of December 16, 2016 (was, May 4, 2016).

Amends proposed changes to GS 105-41(a)(11) to refer to a funeral director, an embalmer, or a funeral service licensee (previously did not include a funeral service licensee) as those licensees required to pay the $50 tax under the statute.

Amends GS 105-499.81 to impose an excise tax on the motor fuel rate on fuel grade ethanol or biodiesel fuel that is imported to this State by means of a transport truck, a railroad tank car, a tank wagon, or by marine vessel (was, imported to this State outside the terminal transfer system; conforms to proposed changes to GS 105-449.60). Amends GS 105-449.115(d)(3), concerning the duties of a transporter of motor fuel, to provide that the Secretary of Revenue can designate the manner by which the Secretary is notified and receives confirmation numbers for motor fuel diversions.