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N.C. Gen. Stat. § 105-164.2

Purpose

Known as the North Carolina Sales and Use Tax Act

The act spans §§ 105–105 (84 sections).

1957, c. 1340, s. 5.

The taxes herein imposed shall be in addition to all other license, privilege or excise taxes and the taxes levied by this Article are to provide revenue for the support of the public school system of this State and for other necessary uses and purposes of the government and State of North Carolina.

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.