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.
Combined with the state sales tax, the highest sales tax rate in North Carolina is 7.50% in the cities of Durham, Chapel Hill, Hillsborough, Carrboro and Rougemont (and three other cities).