This page briefly explains why the Michigan Department of Treasury contacted you. A taxpayer may deduct the amount of bad debts from his or her gross proceeds used for the computation of the tax.A customer record must be added. Keeping customer records up-to-date will ensure bills are processed correctly and in a timely manner. MPSC Rules -This Agreement is subject to the Michigan Public Services Commission ("MPSC") Rules, including but not limited to, Rule. A seller may deduct the amount of bad debts from his or her gross sales, rentals, or services used for the computation of the tax. Sometimes you want to go over to your customer's office, locate their checkbook, and hand someone a check to fill out for payment on your outstanding invoices.