North Carolina Statutes
§ 153A-151 — Sales tax
North Carolina § 153A-151
This text of North Carolina § 153A-151 (Sales tax) 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. § 153A-151 (2026).
Text
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.)
§ 153A-152: Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015.
§ 153A-152.1: Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015.
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Nearby Sections
15
§ 153A-1
Definitions§ 153A-10
State has 100 counties§ 153A-102
Commissioners to fix fees§ 153A-11
Corporate powers§ 153A-111
Appointment; powers and duties§ 153A-114
Appointment; duties§ 153A-12
Exercise of corporate power§ 153A-121
General ordinance-making power§ 153A-123
Enforcement of ordinances§ 153A-124
Enumeration not exclusiveCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 153A-151, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/153A/153A-151.