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Section 7 : Exclusions and Deductions--General Provisions. <br /> This section and Sections 8, 9 and 10 allow a series of <br /> exclusions and deductions in order to reduce overlapping <br /> gross receipts taxation upon taxpayers engaging in <br /> activities within two or more subsections of Section 4 and <br /> to follow the precedent of Chapter 3 , Laws of 1987 , 2nd Ex. <br /> Sess. , (RCW 82 . 04 . 440, as amended) . <br /> A. Section 13 (A) applies to apportion the taxpayer's gross <br /> value of products when extracting or manufacturing activity <br /> takes place on a contiguous location partly within and <br /> partly without Everett or within establishments partly <br /> within and partly without Everett. Taxpayer activities <br /> apportioned under Section 13 shall make such activities <br /> ineligible for treatment under Sections 6 through 10. <br /> B. No deduction is allowed on account of payment of <br /> Washington State taxes; payment of dissimilar taxes or fees; <br /> liability for taxes on engaging in service activity; or <br /> taxes paid by another taxpayer. <br /> C. The term "eligible gross receipts tax" is used in <br /> Sections 7 through 10 as follows: <br /> 1. The term excludes all taxes imposed by the <br /> state and the city. <br /> 2 . With respect to political subdivisions of the <br /> state, the term means a business and occupation <br /> tax of another Washington city that measures the <br /> amount of the payment due by gross receipts and <br /> applies to a later stage in the taxpayer's <br /> manufacturing/selling process than the taxpayer's <br /> business activity in Everett. <br /> 3 . With respect to the United States of America, <br /> its territories and possessions, or a federally- <br /> recognized Indian tribe with taxing authority; a <br /> state other than Washington and political <br /> subdivisions of another state; the District of <br /> Columbia; or any foreign country or political <br /> subdivision thereof, the term means a tax which <br /> meets these criteria: <br /> a. The tax is imposed on the act or <br /> privilege of engaging in business <br /> activities of making sales at wholesale <br /> or retail, manufacturing or extracting; <br /> b. The amount of the tax is measured by <br /> the gross volume of business, in terms <br /> of gross receipts or in other terms, and <br /> 11 <br />