Any county subject to this Article may levy one-half percent ( 1/2 %) local sales and use taxes in addition to any other State and local sales and use
taxes levied pursuant to law. Except as provided in this Article, the adoption, levy, collection, distribution,
administration, and repeal of these additional taxes shall be in accordance with Article
39 of this Chapter. In applying the provisions of Article 39 of this Chapter to this Article, references
to “this Article” mean Article 42 of this Chapter. The exemption for building materials in G.S. 105-468.1 does not apply to taxes levied under this Article.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.