N.C. Gen. Stat. » Chapter 153A
NC General Statutes

N.C. Gen. Stat. § 153A-151 (2026)

Sales tax

✓ current as of July 2026
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A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII). (1973, c. 822, s. 1.)

 

§ 153A-152: Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015.

 

§ 153A-152.1: Repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015.

 

§ 153A-153.  Animal tax.

A county may levy an annual license tax on the privilege of keeping dogs and other pets within the county. (1973, c. 822, s. 1.)

 

§ 153A-154: Repealed by Session Laws 2006-151, s. 11, effective January 1, 2007.