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

2. The tax so imposed is a "gross receipts tax," which is measured by the gross value 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 laws 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 calculation of the amount due the value of the products for which deduction was made. (Ord. M-2734 §1 (part), 1988)