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

N.C. Gen. Stat. § 105-464 (2026)

Purpose and intent

✓ current as of July 2026
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It is the purpose of this Article to afford the counties and municipalities of this State with opportunity to obtain an added source of revenue with which to meet their growing financial needs by  providing all counties of the State with authority to levy a one percent (1%) sales and use tax as hereinafter provided. (1971, c. 77,  s. 2.)

 

Notes of Decisions
Cited in 3 cases, 1979–2018 · leading case: Silver v. Halifax Cnty. Bd. of Commissioners, 821 S.E.2d 755 (N.C. 2018).
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Silver v. Halifax Cnty. Bd. of Commissioners, 821 S.E.2d 755 (N.C. 2018). “§ 105-464 (2017) (affording "the counties and municipalities of this State with opportunity to obtain an added source of revenue .”
Town of Beech Mountain v. Cnty. of Watauga, 370 S.E.2d 453 (N.C. Ct. App. 1988). · cites it 2× “N.C. Gen. Stat. § 105-464 (1985). The per capita method of distribution provides a reasonable means of returning revenues in an amount proportionate to those from whom they were collected.”
Gregory Poole Equip. Co. v. Coble, 252 S.E.2d 729 (N.C. 1979). “See G.S. 105-464. None of the counties where plaintiff does business collected a local sales tax on the sales of new equipment through which these used items were obtained.”
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