Importers and manufacturers who sell to major retailers in the US are split as to whether they believe they will see growth or reductions in sales for the spring season, according to Capital Business Credit (CBC).

The finance company's quarterly Global Retail Manufacturers and Importers Survey found that 50% of importers of retail goods are experiencing an increase in orders this spring as compared to last year, while 50% are experiencing a decrease or no change from the previous year. Of those surveyed who are having a stronger spring, the majority are experiencing growth between three and 10%.

Respondents indicated that concessions and the new payroll tax are concerning them in 2013, with 58% of those surveyed indicating that retailers are asking for more concessions than they did in 2012.

Some 48% of respondents worry that their business is facing a negative impact due to the increased tax in 2013, which will force retailers to continue to use sales and promotions to move merchandise which will likely cut into margins all around the sector.

"Consumers are spending less money on non-necessities due to the new payroll tax," said Andrew Tananbaum, executive chairman at CBC. "In order for retailers to get ahead in 2013, they will have to depend more heavily on discounting than they had to in the past."

Of those surveyed, 72% are experiencing reorders for spring merchandise, while many manufacturers and importers are expecting retail sales for the full calendar year to be either the same or stronger than they were in 2012.