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a. Persons subject to tax under subsection (c) of Section 5.04.030 of this chapter may deduct from the value of the products manufactured the amount of the value of the products thus manufactured which are sold outside Vancouver when all the following conditions have been met:

1. A state of the United States, other than Washington, a political subdivision of a state or a recognized Indian tribe with taxing authority, the District of Columbia, or any foreign country or political subdivision thereof (the "tax jurisdiction") uses the value of the products manufactured in Vancouver in measuring and applying a gross receipts tax on the act or privilege of engaging in manufacturing or in the business of making sales of the product; and

2. The tax so imposed by the taxing jurisdiction is a "gross receipts tax," measured by the gross volume of business, in terms of gross receipts or in other terms and in the determination of which the deductions allowed would not constitute the tax an income tax or value added tax; and

3. The tax is not, pursuant to law or custom, separately stated from the sales price; and

4. The taxpayer can document that gross receipts taxes were paid to the other taxing jurisdiction(s) that included in the calculations of the amount due the value of the products for which a deduction was made.

b. Any determination by the State of Washington, Department of Revenue, or by the Washington State Attorney General that an out-of-state or foreign tax does qualify under RCW 82.04.440(4)(c) for a credit upon the State of Washington business and occupation tax shall satisfy conditions (2) and (3) of subsection (a) of this section; conversely, unless the taxpayer proves otherwise to the city, a determination by the state that such tax does not qualify under RCW 82.04.440(4)(c) shall render the amounts so considered ineligible for a deduction under this section. (Ord. M-2734 §1 (part), 1988)