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.
North Carolina does not allow local jurisdictions like cities or counties to collect a local sales tax. The North Carolina state sales tax of 4.75% is applicable statewide. You can view the sales tax rates for various cities in North Carolina here.
North Carolina state tax quick facts. 1  Income tax: 5.75%, flat rate. 2  Sales tax: 6.75% - 7.5%. 3  Property tax: 0.84% average effective rate. 4  Gas tax: 37.75 cents per gallon.