There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 153A - Counties.
Article 7 - Taxation.
Section 153A-151 - Sales tax.
NC Gen Stat § 153A-151 (2013) What's This?
153A-151. Sales tax.
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). (1973, c. 822, s. 1.)
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
