Are certain industries more prone to overpayment than others?
A – The simple answer is yes. In much the same way that the Department targets certain industries for their susceptibility to underpayments, we find that there are certain industries that consistently have overpayments. Retailers, manufacturers, lessors and agricultural producers are among the top of this list. If there were one industry in particular that we have found to be eligible for refunds, it is printers and other similar businesses. Michigan statute allows exemptions on a significant portion of the typical purchases made by these types of businesses, however, the majority of smaller print shops fail to take advantage of the benefits afforded to them due to lack of information.