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 formerly had an annual sales tax holiday in August. However, the holiday was repealed in 2014. The Customerâs Responsibility. In cases where the online retailer does not have to collect sales tax, it is the customerâs responsibility to pay the taxâin which case it is known not as a sales tax but, rather, a use tax.