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 Other Tobacco Products Tax - 12.80% / Wholesale Price. In North Carolina, other tobacco products are subject to a state excise tax of 12.80% / wholesale price as well as federal excise taxes (listed below). North Carolina applies a $0.05/milliliter tax to e-cigarette and vaping liquid.