The Senate committee substitute to the 1st edition makes the following changes. Amends the definition of prepared food and beverages so that it includes prepared foods as defined in GS 105-164.3 (removing the specification that it include any food to which a retailer has added value or altered its state in order to make the food available for human consumption) and alcoholic beverages as defined in GS 18B-101 (removing the additional requirement that the beverage meet at least one of the conditions of prepared food in GS 105-164.3).

Provides that the tax is due and payable on or before the 20th (was, 15th) day of the month following the month in which the tax accrues. Makes conforming changes to the due date of the retailer's return.