GroundRules
N.C. Gen. Stat. § 153A-151: Sales tax.
Where this section sits in the code
- Chapter 153A. Counties.
- Article 7. Taxation.
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.)
Collected 2026-08-27T18:24:07Z. Source file · JSON