Laserfiche WebLink
them in manufacturing in Everett and used their <br /> value in measuring an eligible gross receipts tax <br /> outside the state on extracting; <br /> 2 . The value of products, which were manufactured <br /> in part in Everett, if manufacturing was completed <br /> outside the state and the value of the Everett <br /> production was used in measuring an eligible gross <br /> receipts tax outside the state on manufacturing; <br /> and/or <br /> 3 . The value of products, which were manufactured <br /> in Everett and sold outside the state if the value <br /> of such products was used in measuring an eligible <br /> gross receipts tax outside the state on making <br /> sales at wholesale or retail. <br /> The amount of any deduction of any transaction shall not <br /> exceed the value of the product manufactured in Everett and <br /> reported as subject to tax under subsection B of Section 4 . <br /> C. Deduction for Everett Extraction for Activity Taxed <br /> Elsewhere. A person taxable under subsection A (engaging in <br /> extracting ) of Section 4 may deduct from the measure of the <br /> tax: <br /> 1. The value of products extracted in Everett and <br /> sold outside the state and subjected to an <br /> eligible gross receipts tax outside the state on <br /> making sales at wholesale or retail; and <br /> 2 . The value of products extracted in Everett and <br /> manufactured outside the state and subjected to an <br /> eligible gross receipts tax outside the state on <br /> manufacturing. <br /> The amount of any deduction on any transaction shall not <br /> exceed the value of the product so extracted in Everett and <br /> reported as subject to tax under subsection A of Section 4 . <br /> Section 10: Exclusions and Deduction--Multiple-Activity <br /> Exclusion--Determination--Documentation. <br /> A. A determination by a court, the state of Washington <br /> Department of Revenue, or the Washington Attorney General <br /> that an out-of-state or foreign tax qualifies for a credit <br /> upon the Washington business and occupation tax under RCW <br /> 82 . 04 . 440 (5) shall establish that the tax is an "eligible <br /> gross receipts tax" for purposes of Sections 7 through 10. <br /> Unless the taxpayer proves otherwise, a determination by a <br /> court of the state that such a tax does not qualify for a <br /> credit under RCW 82 . 04 .440 (5) shall render the amounts of <br /> the transactions ineligible for a deduction under such <br /> sections. <br /> 13 <br />