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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 153A-151

Sales tax.

Effective date
2026-08-09
Last verified
2026-08-09
Source
official source
Revision history
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A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII). (1973, c. 822, s. 1.)

Reviewed 2026-08-09 · source_verified