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Updated: Tuesday, September 3 2013, 09:42 PM EDTNorth Carolina continues to get a poor sales tax ranking from the Tax Foundation in Washington despite new laws reforming the state's tax code. North Carolina ranks 47th because its reform didn't go far enough to broaden the sales tax base and reduce input taxes on businesses.North Carolina farmers enjoy a break from sales taxes on equipment and supplies in their agriculture business. Some think they shouldn't have to pay those taxes because it's part of their production cost that's passed on to consumers.Tax experts say sales taxes shouldn't be applied along the production chain because some businesses get unfairly burdened with excessive taxes when that happens. They say taxes should be applied to the "end user" when the product is sold to consumers. Many believe they should not be taxed any differently than businesses that often do not pay sales taxes on their inventory or supplies for their business or manufacturing.By Frank FraboniNC Tax Ranking
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