Excerpt from Impact of Overlapping Sales Taxes on Small Business: Prepared by the School of Commerce and Business Administration, University of Alabama, Under the Small Business Administration Management Research Grant Program This project was suggested by businessmen who have experienced considerable inconvenience in complying with local sales taxes in Ala bama. As might be supposed, the firms expressing interest in this subject are either wholesalers or manufacturers with two or more inter-county or inter-urban business outlets. Smaller retailers and service establishments undoubtedly find local sales taxes burdensome in terms of difficulties in maintaining volume if they attempt to raise prices, but. They seldom need to contend with more than one local tax. This study is, therefore, confined to an examination of the nature and significance of the impact of local sales taxes on small manufacturers and wholesalers. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.