North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-464
Purpose and intent
Official textncleg.gov
It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of revenue with which to meet their growing financial needs by providing all counties of the State with authority to levy a one percent (1%) sales and use tax as hereinafter provided. (1971, c. 77, s. 2.)
Source: view the official text
In this article (13 sections)
- 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
- 105-470 · Repealed by Session Laws 1991, c. 689, s. 318
- 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