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Impact of Overlapping Sales Taxes on Small Business: Prepared by the School of Commerce and Business Administration, University of Alabama, Under the ... Research Grant Program (Classic Reprint) - Softcover

Alyea, Paul E.

 
9781528092449: Impact of Overlapping Sales Taxes on Small Business: Prepared by the School of Commerce and Business Administration, University of Alabama, Under the ... Research Grant Program (Classic Reprint)

Inhaltsangabe

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.

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