Senate committee substitute to the 1st edition makes the following changes.

Amends the proposed language in GS 105-164.8(b), concerning conditions that must be met in order for a retailer who makes a remote sale to be subject to tax, to include when the retailer had gross sales exceeding $100,000 or 200 or more separate transactions, with respect to remote sales into the state for the previous or current (was, previous only) calendar year.