Senate committee substitute makes the following changes to the 2nd edition.

Deletes proposed GS 105-113.4E, but adds an uncodified provision that is substantively identical to the portion of the statute that allowed the Department of Revenue to enter into an agreement with the Eastern Band of Cherokee Indians in regards to the excise tax on tobacco products administered under GS Chapter 105, Article 2A.

Amends GS 18B-1105 to allow a holder of a distillery permit to sell liquor distilled at the distillery in closed containers to visitors who tour the distillery for consumption off the premises, no matter the number of gallons manufactured per year (was, limited to when the distillery manufactures less than 100,000 proof gallons per year).

Amends GS 18B-804 by adding that when a distillery permit holder sells liquor distilled at the distillery, the retail price is the uniform state price set in the statute; however, exempts the permit holder from being required to remit the seven components of the price set forth in specified subdivisions of GS 18B-804(b), including the freight and bailment charges of the state warehouse, a bottle charge, and the bailment surcharge.

Amends the act's long title.