{"data":{"id":"us-nc/n.c.-gen.-stat.-105-535","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-535","heading":"Short title.","body":"This Article is the One-Quarter Cent (1/4¢) County Sales and Use Tax Act. (2007-323, s. 31.17(b).)","path":["","SUBCHAPTER VIII. LOCAL GOVERNMENT SALES AND USE TAX.","Article 46. One-Quarter Cent (1/4¢) County Sales and Use Tax."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-535.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"a40b0a77e77108b66ff471dab580a1073e44e8852dc7ad7ed7bf35c58724d080","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-534","next":"us-nc/n.c.-gen.-stat.-105-536"},"notice":"GroundRules: Original legal text. Not legal advice."}