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

Part I.

Amends GS 105-164.4J to establish a grace period for filings beginning on or after February 1, 2020, and ending prior to October 1, 2020, to prohibit the Department of Revenue from taking any action to assess any tax due during the grace period for a person who sells: (1) tangible personal property on behalf of the owner of the tangible personal property, or the owner's estate, whether by auction or through the pricing of items, and the sale was conducted at the owner's home or farm; or (2) fixtures and equipment held for use in operating a retail or wholesale business on behalf of a business, whether by auction or through the pricing of items, and the sale is conducted at the business location (was, limited to a person who conducted a sale of tangible personal property on behalf of the property owner, for which the person was compensated, that was conducted at the owner’s home or farm, regardless of how the sale was conducted). Adds retail sales of inventory that was held for resale to those excluded.

Part II.

Allows a large fulfillment facility a refund of all state and local sales and use tax paid by the large fulfillment facility, or paid by a contractor or subcontractor on the large fulfillment facility's behalf (previously did not include those paid by a contractor or subcontractor), for purchases of items eligible for exemption under amended GS 105-164.13, if the purchase was made on or after April 1, 2020, but before July 1, 2020. No longer specifically bars refunds after this date.

Part III.

Amends the definition of digital audio work in GS 105-164.3 that applies to Article 5 concerning sales and use tax, by requiring that the work result from the fixation of a series of sounds that is transferred electronically (was, just a series of sounds transferred electronically). Also defines transferred electronically as obtained by the purchaser by means other than tangible storage media including delivered or accessed electronically.