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.
North Carolina has state sales tax of 4.75%, and allows local governments to collect a local option sales tax of up to 2.75%. There are a total of 100 local tax jurisdictions across the state, collecting an average local tax of 2.157%. Click here for a larger sales tax map, or here for a sales tax table.