House committee substitute to the 4th edition makes the following changes. 

Amends GS 105-164.13 to establish a sales and use tax exemption for sales of diapers or incontinence underpads on prescription by an enrolled State Medicaid/HealthChoice provider for use by beneficiaries of the State Medicaid program when the provider is reimbursed by the State Medicaid Program or a Medicaid managed care organization, as defined by specified federal law. Amends GS 105-164.3 to define diaper and incontinence underpad. Applies to sales occurring on or after October 1, 2019.

Further amends GS 105-113.40, modifying the terminology to require every person required to be licensed under Article 2A (rather than wholesale dealers and retail dealers) to keep complete and accurate records of all purchases, inventories, sales, shipments, and deliveries of tobacco products.