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%.
North Carolina (NC) Sales Tax Rates by City. The state sales tax rate in North Carolina is 4.750%. With local taxes, the total sales tax rate is between 6.750% and 7.500%. North Carolina has recent rate changes (Sat Apr 01 2017). Select the North Carolina city from the list of popular cities below to see its current sales tax rate.