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1 A. Exclusion of Everett-taxed selling : A person <br /> 2 taxable under subsection C of Section 3 (EMC 3 . 24. 030) <br /> 3 (making sales at wholesale or retail) on products sold <br /> 4 within Everett may exclude from the measure of the tax <br /> 5 under subsections A and B (extracting and/or manufacturing <br /> 6 respectively) those amounts the taxpayer used in measuring <br /> 7 the tax payable under subsection C (retailing and/or <br /> 8 wholesaling) . <br /> 9 B. Deduction for Everett manufacturer for activity <br /> 10 taxed elsewhere : A person taxable under subsection B <br /> 11 (engaging in manufacturing) of Section 3 (EMC 3 . 24. 030) may <br /> 12 deduct from the measure of the tax: <br /> 13 (1) The value of ingredients extracted outside the <br /> 14 state of Washington if and to the extent that the <br /> 15 taxpayer used them in manufacturing in Everett <br /> 16 and used their value in measuring an eligible <br /> 17 gross receipts tax outside the state of Washington <br /> 18 on extracting; <br /> 19 (2) The value of products , which were manufactured <br /> 20 in part in Everett , if manufacturing was complete. <br /> 21 outside the state of Washington and the value of <br /> 22 the Everett production was used in measuring an <br /> 23 eligible gross receipts tax outside the state of <br /> 24 Washington on manufacturing; and/or <br /> 25 (3) The value of products , which were manufactured <br /> 26 in Everett and sold outside the state of Washing- <br /> 27 ton if the value of such products was used in <br /> 28 measuring an eligible gross receipts tax outside <br /> 29 the state of Washington on making sales at <br /> 30 wholesale or retail . <br /> 31 The amount of any deduction of any transaction shall not <br /> 32 exceed the value of the product manufactured in Everett and <br /> -4- <br />