105-464. Purpose and intent.
It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of revenue with which to meet their growing financial needs by providing all counties of the State with authority to levy a one percent (1%) sales and use tax as hereinafter provided. (1971, c. 77, s. 2.)
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.