N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-463 (2026)

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✓ current as of July 2026
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This Article shall be known as the First One-Cent (1¢) Local Government Sales and Use Tax Act. (1971, c. 77, s. 2; 2002-123, s. 7(b).)

 

Notes of Decisions
Cited in 3 cases, 1981–2017 · leading case: Silver v. The Halifax Cty. Bd. of Commissioners, 805 S.E.2d 320 (N.C. Ct. App. 2017).
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Silver v. The Halifax Cty. Bd. of Commissioners, 805 S.E.2d 320 (N.C. Ct. App. 2017). · cites it 2× “Various North Carolina General Statutes assign to local governments the responsibility to pay for certain school-related expenditures for the school districts within its borders; the complaint alleges that the Board is responsible for providing furniture and apparatus needs;…”
In Re the Assessment of Additional North Carolina & Orange Cnty. Use Taxes Against Vill. Publ'g Corp., 322 S.E.2d 155 (N.C. 1984). “G.S. 105-463, et seq. Since the same principles apply to both acts, we shall limit our discussion to the North Carolina Sales and Use Tax Act.”
Petty v. Comm'r, 77 T.C. 482 (Tax Ct. 1981). “aw, a privilege or license tax upon every person who engages in the business of selling tangible personal property at retail, renting or furnishing tangible personal property or the renting and furnishing of rooms, lodgings and accommodations to transients, in this State, the…”
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