105-463. Short title.
This Article shall be known as the First One-Cent (1 ) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002-123, s. 7(b).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 39 - First One-Cent (1¢) Local Government Sales and Use Tax.
§ 105-464 - Purpose and intent.
§ 105-465 - County election as to adoption of local sales and use tax.
§ 105-467 - Scope of sales 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.
§ 105-471 - Retailer to collect sales tax.
§ 105-472 - Disposition and distribution of taxes collected.
§ 105-474 - Definitions; construction of Article; remedies and penalties.