Differentiation will be defined as a process in which new entities emerge in a system. (in our case: a system of higher education). This definition is partly in line with. Smelser (1959) who describes differentiation as a process whereby a social unit. changes into two or more other units.
The North Carolina state sales tax rate is 4.75%, and the average NC sales tax after local surtaxes is 6.9%. 1  Prescription Drugs are exempt from the North Carolina sales tax.  Counties and cities can charge an additional local sales tax of up to 2.75%, for a maximum possible combined sales tax of 7.5%.
North Carolina Sales Tax Holidays in 2013. A sales tax holiday is a special time period in which you are allowed to purchase certain items without having to pay the North Carolina sales tax. The North Carolina sales tax is 4.75%, so taking advantage of a North Carolina sales tax holiday to buy $500.00 worth of goods would save you a total of $23.75. North Carolina has seven sales tax holidays throughout the year on a variety of goods.