N.C. Gen. Stat. § 153A-151
Sales tax
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII).
A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII).
History
(1973, c. 822, s. 1.)
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.