North Carolina Statutes
§ 105-464 — Purpose and intent
North Carolina § 105-464
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 39First One-Cent (1¢) Local Government Sales and Use Tax
Subch. VIIILOCAL GOVERNMENT SALES AND USE TAX
This text of North Carolina § 105-464 (Purpose and intent) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-464 (2026).
Text
It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of revenue with which to meet their growing financial needs by providing all counties of the State with authority to levy a one percent (1%) sales and use tax as hereinafter provided.
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Legislative History
(1971, c. 77, s. 2.)
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-464, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-464.