House committee substitute to the 3rd edition makes the following changes. 

Further amends GS 105-164.13E to no longer exclude equipment or devices used to administer, release, apply, or otherwise dispense specified substance from the exemption from sales and use tax for the specified substances when purchased for use on animals or plants, held or produced for commercial purposes. 

Deletes the proposed changes to GS 105-251.2, which required a franchisor with at least one franchisee located in the state to give specified information to the Secretary of Revenue when requested, and limited such requests to no more than one time per calendar year. Instead requires the Revenue Laws Study Committee to study issues associated with the underreporting of sales and use tax by franchisees, including whether franchisors should be required to annually report certain information about their franchisees to the Department of Revenue. Requires a report on or before the convening of the 2020 Regular Session of the 2019-20 General Assembly.

Deletes proposed new GS 105-251.3, information required on real property transactions. 

Makes technical changes to GS 105-163.1(6a).

Amends GS 105-236 by deleting the separate provisions for civil and criminal violations, providing that a violation of a tax law is considered an act committed in part at the office of the Secretary in Raleigh. Applies to offenses committed or or after December 1, 2018.