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On June 5, 2020, Governor Cooper signed HB 1079, which will exclude sales of certain digital audio and visual works from the state’s sales and use tax, and make other tax changes. The law exempts sales of digital educational services and the sales of digital audio or digital audiovisual works that consist of nontaxable service content when the transfer happens at the same time as a nontaxable service in real time, effective retroactively to Oct. 1, 2019. It also offers a grace period from sales and use tax enforcement on sales of some digital property by certain continuing education and professional development providers from Oct. 1, 2019, through Aug. 1, 2020.