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 Carolinaâs total state and average local sales tax rate is 6.9%. This ranks as the 25th highest in the nation. In other words, it is very close to average. In most counties, the total rate is either 6.75% or 7%.