{"data":{"id":"us-nc/n.c.-gen.-stat.-105-463","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-463","heading":"Short title.","body":"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).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 39. First One-Cent (1¢) Local Government Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-463.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"08803dca13a3851bba3c77f0933edcaf6c2210fa7da8ce588149a046996af1d3","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-462","next":"us-nc/n.c.-gen.-stat.-105-464"},"notice":"GroundRules: Original legal text. Not legal advice."}