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

Part VI.

Eliminates the proposed changes to GS 105-164.14, concerning certain authorized refunds of sales and use taxes for nonprofit entities, to authorize the Secretary of Revenue to deny the refund request of a nonprofit entity that is delinquent for failure to file its annual report, and notify the entity of the denial and reasoning. Instead, amends the statute to require a nonprofit entity's refund request to specifically include the name, mailing address, email address, and if applicable, the registration number issued by the Secretary of State of the entity, in addition to any other information and documentation required by the Secretary of Revenue. Amends GS 105-259 to allow disclosure of tax information for the purpose of annually furnishing the Secretary of State the specified information regarding nonprofit entities receiving a refund of sales and use tax under GS 105-164.14(b), as amended. Applies to requests for refunds submitted on or after January 1, 2021.