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%.
Current North Carolina Tobacco Excise Tax Rates. North Carolina has some of the lowest taxes on cigarettes in the United States. The primary excise taxes on tobacco in North Carolina are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes.