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North Carolina HB 1079, providing a variety of sales tax changes, has been approved by both houses of the legislature and now awaits the Governor’s signature. In particular, the bill would exclude from sales and use tax sales of digital educational services and would exempt: (1) sales to home school operators of digital audio works and digital audiovisual works that are qualifying education expenses; and (2) sales of digital audio works and digital audiovisual works that consist of nontaxable service content when electronically transferred contemporaneously with the provision of the service in real time. If signed, these sales and use tax changes would be retroactive to October 1, 2019.