{"data":{"id":"us-nc/n.c.-gen.-stat.-105-164.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-164.1","heading":"Short title.","body":"This Article shall be known as the \"North Carolina Sales and Use Tax Act.\" (1957, c. 1340, s. 5; 1998-98, s. 47.)","path":["","Article 5. Sales and Use Tax.","Part 1. Title, Purpose and Definitions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-164.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"0cc14a2686b25a57800aef6896599b3156a33d4c6db3db62bfd8a7faefcc3678","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-164","next":"us-nc/n.c.-gen.-stat.-105-164.2"},"notice":"GroundRules: Original legal text. Not legal advice."}