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

Amends Section 2(b), which directs the Environmental Management Commission (Commission) to classify certain facilities as agricultural operations exempt from 15A NCAC 02D .1806. As amended, provides that any facility that stores products that are (1) grown, produced, or generated on one or more agricultural operations and (2) renewable energy resources shall be exempt from that rule's requirements until the Commission reviews and readopts the rule pursuant to section 2(c) and determines criteria under which the exemption should be made permanent.

Amends GS 105-277.3 (Agricultural, horticultural, and forestland--Classifications). Amends which income is included under the termgross income under that statute to include income from the sale of bees or products derived from beehives other than honey.

Amends GS 89C-25 (Limitations on application of Chapter). Amends proposed new subsection, to provide that the Chapter does not prevent thedecommissioningof waste impoundments for animal waste management systems (was,closing of waste impoundments, etc.) by the specified specialist.

Amends Section 17.1, which directs the Division of Motor Vehicles (DMV) to exempt covered farm vehicles engaged in intrastate commerce from the requirements of 49 CFR 390.21 and provides for conforming amendments to 14B NCAC 07C .0101, to replace all references to the DMV with the State Highway Patrol.

Amends GS 105-277.4. Adds an additional type of disqualifying event to land meeting the conditions for classification under GS 105-277.3, for when a solar energy electric system receiving the exclusion under GS 105-275(45) is located on the land, and the energy generated by the system is not solely used by the owner for the benefit of the land. Effective for taxes imposed for taxable years beginning on or after July 1, 2017.

Amends GS 18B-1114.1 (Authorization of winery special events permit). Provides that a winery special permit further allows the winery or wine producer to give free tastings of its wine, and to sell its wine by the glass or in closed containers, at farmers' markets.

Amends GS 105-164.13E (Exemption for farmers). Amends the provision authorizing conditional exemption certificates to authorize a person to request a one-year extension of a conditional exemption certificate if the person satisfies all of three listed conditions, including that the person suffers a weather-related disaster that prevents the person from becoming eligible for a qualifying exemption certificate. Effective for taxes imposed for taxable years beginning on or after July 1, 2017.