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

Section 27.

Further amends GS 105-164.27A(a4), which allows a person who purchases qualifying spirituous liquor to apply for a direct pay permit for the purchase, by adding that instead of selling under a direct pay permit a seller may elect to collect and remit the maximum tax on qualifying spiritous liquor on behalf of the purchaser. Provides that when the seller elects to do this, the invoice given to the purchaser that has the proper amount of tax on a retail transaction extinguishes the purchaser's liability for the tax on the transaction.