This Article shall be known as the "North Carolina Sales and Use Tax Act."
N.C. Gen. Stat. § 105-164.1
Short title
Known as the North Carolina Sales and Use Tax Act
The act spans §§ 105-164.1 to 105-182 (84 sections).
Applied in 5 court decisions — leading case Village Publishing Corporation v. North Carolina Department of Revenue (1985)
Most recently applied in N.C. Dep't of Revenue v. Asphalt Emulsion Indus., LLC (January 2026)
1957, c. 1340, s. 5; 1998-98, s. 47.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.