Article

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

N.C. Gen. Stat. § 105-463— Short title
N.C. Gen. Stat. § 105-464— Purpose and intent
N.C. Gen. Stat. § 105-465— County election as to adoption of local sales and use tax
N.C. Gen. Stat. § 105-466— Levy of tax
N.C. Gen. Stat. § 105-467— Scope of sales tax
N.C. Gen. Stat. § 105-468— Scope of use tax
N.C. Gen. Stat. § 105-468.1— Certain building materials exempt from sales and use taxes
N.C. Gen. Stat. § 105-469— Secretary to collect and administer local sales and use tax
N.C. Gen. Stat. § 105-471— Retailer to collect sales tax
N.C. Gen. Stat. § 105-472— Disposition and distribution of taxes collected
N.C. Gen. Stat. § 105-473— Repeal of levy
N.C. Gen. Stat. § 105-474— Definitions; construction of Article; remedies and penalties