Sales and Use Tax Laws

The taxes listed below are administered by the Sales and Use Tax Division. Click on the tax to review the law on the General Assembly's website. 

Review the caveats before accessing the statutes.

Statute TitleStatute Article Number
North Carolina Sales and Use Tax ActChapter 105, Article 5
First One-Cent (1¢) Local Government Sales and Use Tax ActChapter 105, Article 39
First One-Half Cent (1/2¢) Local Government Sales and Use Tax ActChapter 105, Article 40
Second One-Half Cent (1/2¢) Local Government Sales and Use Tax ActChapter 105, Article 42
Local Government Public Transportation Sales Tax ActChapter 105, Article 43
Local Government Hold Harmless and Allocation ProvisionsChapter 105, Article 44
One-Quarter Cent (1/4¢) County Sales and Use Tax ActChapter 105, Article 46
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