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 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 However, the holiday was repealed in 2014.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.