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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 39 - First One-Cent (1¢) Local Governme...
Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.
§ 105-463 - Short title.
§ 105-464 - Purpose and intent.
§ 105-465 - County election as to adoption of local sales and use tax.
§ 105-466 - Levy of tax.
§ 105-467 - Scope of sales tax.
§ 105-468 - Scope of use tax.
§ 105-468.1 - Certain building materials exempt from sales and use taxes.
§ 105-469 - Secretary to collect and administer local sales and use tax.
§ 105-471 - Retailer to collect sales tax.
§ 105-472 - Disposition and distribution of taxes collected.
§ 105-473 - Repeal of levy.
§ 105-474 - Definitions; construction of Article; remedies and penalties.