§ 21-3. Expansion Of State Act Adopted. 
The expansion of the Local Government Sales and Use Tax Act, as defined in Section 4 of Chapter 832 of the 1987
Session Laws, is hereby adopted. The taxes hereby imposed and levied shall apply to the same extent and be subject
to the same limitations as are set forth in N.C.G.S. Chapter 105, Articles 39, 40, 41 and 42, as amended