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.
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.