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%.
Individuals and businesses that purchase items of tangible personal property outside North Carolina and bring these items, or have them sent, into the State are subject to use tax on these items. This tax is levied at the same rate as the sales tax that would have been charged had the item been purchased in-state.