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 has a statewide sales tax rate of 4.75%, which has been in place since 1933. Municipal governments in North Carolina are also allowed to collect a local-option sales tax that ranges from 2.00% to 2.75% across the state, with an average local tax of 2.128% (for a total of 6.878% when combined with the state sales tax). The maximum local tax rate allowed by North Carolina law is 2.75%.