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%.
Highway Use Tax. North Carolina collects a Highway Use Tax (HUT) on vehicles instead of a state sales tax. The tax is assessed each time a title is transferred. Money that is collected for the Highway Use Tax goes to the NC Highway Trust Fund and the State's General Fund. That money is then used to improve the roads of North Carolina.