{"data":{"id":"us-nc/n.c.-gen.-stat.-105-480","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-480","heading":"Short title.","body":"This Article shall be known as the First One-Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1983, c. 908, s. 1; 2002-123, s. 8(b).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 40. First One-Half Cent (1/2¢) Local Government Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-480.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"d2598fe8cf4142baf72ecd7e6c82a0ed9f15a786b8f287ab3731d57d2d4b255e","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-475-through-105-479","next":"us-nc/n.c.-gen.-stat.-105-481"},"notice":"GroundRules: Original legal text. Not legal advice."}