This study introduces the relevant questions about the SBT in the first section, describes the SBT and the VAT concept in the second section, and outlines a methodology for comparing relative industry tax burdens in the third section. Finally, it presents the results in the fourth section.

The objectives, and the key findings, are indented and titled, and summarized in the Executive Summary. The quantitative analysis in this study relies primarily on the summary data compiled by the Michigan Department of the Treasury for its 198i analysis of the SBT.