NC General Statutes

N.C. Gen. Stat. § 105-474 (2026)

Definitions; construction of Article; remedies and penalties

✓ current as of July 2026

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The definitions set forth in Article 5 of Subchapter I of this Chapter shall apply to this Article insofar as such definitions are not inconsistent with the provisions of this Article, and all other provisions of Articles 5 and 9 of Subchapter I of this Chapter as the same relate to the North Carolina Sales and Use Tax Act shall be applicable to this Article unless such provisions are inconsistent with the provisions of this Article. The administrative interpretations made by the Secretary of Revenue with respect to the North Carolina Sales and Use Tax Act, to the extent not inconsistent with the provisions of this Article, may be uniformly applied in the construction and interpretation of this Article. It is the intention of this Article that the provisions of this Article and the provisions of the North Carolina Sales and Use Tax Act, insofar as practicable, shall be harmonized.

The provisions with respect to remedies and penalties applicable to the North Carolina Sales and Use Tax Act, as contained in Articles 5 and 9 of Subchapter I of this Chapter, shall be applicable in like manner to the tax authorized to be levied and collected under this Article, to the extent that the same are not inconsistent with the provisions of this Article. (1971, c. 77, s. 2; 1973, c. 476, s. 193; 2017-204, s. 2.9(f).)

§§ 105-475 through 105-479. Reserved for future codification purposes.

Article 40.

First One-Half Cent (1/2¢) Local Government Sales and Use Tax.

Notes of Decisions

Cited in 2 cases, 1978–1979 · leading case: Gregory Poole Equip. Co. v. Coble, 248 S.E.2d 378 (N.C. Ct. App. 1978).

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Gregory Poole Equip. Co. v. Coble, 248 S.E.2d 378 (N.C. Ct. App. 1978). · cites it 4× “G.S. § 105-474 expresses the legislative intent that the provisions relevant to the state sales tax “shall be applicable to this Article [authorizing a local sales tax] unless such provisions are inconsistent with the provisions of this Article.”

Gregory Poole Equip. Co. v. Coble, 252 S.E.2d 729 (N.C. 1979). “In giving weight to this ruling by the Secretary of Revenue, we are mindful of G.S. 105-474, which states with respect to the local government sales and use tax: "The administrative interpretations made by the Secretary of Revenue with respect to the North Carolina Sales and Use…”

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