House committee substitute, reported in on 6/14/11, makes the following changes to 1st edition. Deletes proposed amendment to GS 105-187.51(a), concerning the inclusion of certain manufacturing plants located at port facilities to those to which a privilege tax is imposed. Rewrites GS 105-187.51B to impose the privilege tax on a company located at a ports facility for waterborne commerce that purchases specialized equipment to be used at the facility to unload or process bulk cargo to make it suitable for delivery to and use by manufacturing facilities. Enacts new GS 105-187.51D to impose, and detail, a privilege tax on large manufacturing and distribution facilities that purchase mill machinery, distribution machinery, or parts or accessories for mill machinery or distribution machinery for storage, use, or consumption in North Carolina. Provides that the tax is 1% of the sale price of the machinery, part, or accessory purchased, and provides for a maximum tax of $80 per article. Provides that the statute expires for sales occurring on or after July 1, 2018. Effective July 1, 2013, and applies to purchases made on or after that date. Changes title to AN ACT TO EXPAND THE APPLICATION OF THE ONE PERCENT, EIGHTY DOLLAR EXCISE TAX ON CERTAIN MACHINERY AND EQUIPMENT TO SPECIALIZED EQUIPMENT USED AT A PORT FACILITY AND TO MACHINERY USED AT A LARGE MANUFACTURING AND DISTRIBUTION FACILITY.