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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterVIII. LOCAL GOVERNMENT SALES AND USE TAX |
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Article39. 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 |
| § 105-470. Repealed by Session Laws 1991, c. 689, s. 318 |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 |
| §§ 105-475 through 105-479. Reserved for future codification purposes |