Home/North Carolina/Statutes/Ch. 105: Taxation/Art. 46: One-Quarter Cent (1/4¢) County Sales and Use Tax/Subch. VIII: LOCAL GOVERNMENT SALES AND USE TAX/§ 105-535
North Carolina Statutes

§ 105-535 — Short title

North Carolina § 105-535
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 46One-Quarter Cent (1/4¢) County Sales and Use Tax
Subch. VIIILOCAL GOVERNMENT SALES AND USE TAX

This text of North Carolina § 105-535 (Short title) 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. § 105-535 (2026).

Text

This Article is the One-Quarter Cent (1/4¢) County Sales and Use Tax Act. (2007-323, s. 31.17(b).)

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Nearby Sections

15
§ 105-1
Title and purpose of Subchapter
§ 105-1.1
Supremacy of State Constitution
§ 105-103
Unlawful to operate without license
§ 105-105
Persons, firms, and corporations engaged in more than one business to pay tax on each
§ 105-106
Effect of change in name of firm
§ 105-108
Property used in a licensed business not exempt from taxation
§ 105-109
Obtaining license and paying tax
§ 105-109.1
Repealed by Session Laws 1999-337, s. 16
§ 105-113
Repealed by Session Laws 1999-337, s. 17
§ 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 payable
§ 105-113.11
Recodified as G.S. 105-113.4I, effective November 18, 2021. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; recodified as N.C. Gen. Stat. 105-113.4I by 2021-180, s. 42.13E(b).)
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Bluebook (online)
North Carolina § 105-535, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-535.