Article 39 - FIRST ONE-CENT (1¢) LOCAL GOVERNMENT SALES AND USE TAX
- Section 105-463 - Short title
- Section 105-464 - Purpose and intent
- Section 105-465 - County election as to adoption of local sales and use tax
- Section 105-466 - Levy of tax
- Section 105-467 - Scope of sales tax
- Section 105-468 - Scope of use tax
- Section 105-468.1 - Certain building materials exempt from sales and use taxes
- Section 105-469 - Secretary to collect and administer local sales and use tax
- Section 105-470 - Repealed
- Section 105-471 - Retailer to collect sales tax
- Section 105-472 - Disposition and distribution of taxes collected
- Section 105-473 - Repeal of levy
- Section 105-474 - Definitions; construction of Article; remedies and penalties
- Section 105-475 through 105-479 - Reserved