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.
2016 List of North Carolina Local Sales Tax Rates. 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 2.13%. Click here for a larger sales tax map, or here for a sales tax table. Combined with the state sales tax, the highest sales tax rate in North Carolina is 7.5% in the cities of Durham, Chapel Hill, Hillsborough, Carrboro and Rougemont (and three other cities). Last updated June 2016.