First One-Cent (1¢) Local Government Sales and Use Tax.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. First One-Cent (1¢) Local Government Sales and Use Tax.

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Section
105-463

Short title.

Section
105-464

Purpose and intent.

Section
105-465

County election as to adoption of local sales and use tax.

Section
105-466

Levy of tax.

Section
105-467

Scope of sales tax.

Section
105-468

Scope of use tax.

Section
105-468.1

Certain building materials exempt from sales and use taxes.

Section
105-469

Secretary to collect and administer local sales and use tax.

Sections
105-470

Repealed by Session Laws 1991, c. 689, s. 318.

Section
105-471

Retailer to collect sales tax.

Section
105-472

Disposition and distribution of taxes collected.

Section
105-473

Repeal of levy.

Section
105-474

Definitions; construction of Article; remedies and penalties.

Sections
105-475 through 105-479 - through 105

Reserved for future codification purposes.