{"data":{"id":"us-nc/n.c.-gen.-stat.-105-495","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-495","heading":"Short title.","body":"This Article shall be known as the Second One-Half Cent (1/2¢) Local Government Sales and Use Tax Act. (1985 (Reg. Sess., 1986), c. 906, s. 1; 2002-123, s. 9(b).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 42. Second One-Half Cent (1/2¢) Local Government Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-495.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"72855d6e065f0cd3202f1fd60a63647a81628e38b49c33089812f84167b46f8f","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-488-through-105-494","next":"us-nc/n.c.-gen.-stat.-105-496"},"notice":"GroundRules: Original legal text. Not legal advice."}