In General Motors Corp. v. City of Los Angeles (1995) 35 Cal. App. 4th 1736, the Second District held that a business tax that differentiates between in-city manufacturers and out-of-city manufacturers violates state and federal commerce protections. ( General Motors Corp., supra, 35 Cal. App. 4th at pp. 1741-1742, 1752.) Los Angeles effectively created a manufacturing tax and a selling tax, with the local in-city manufacturer exempt from the selling tax. ( Id. at p. 1748.) The tax law discriminated against out-of-city manufacturers who were subject to taxation by both the city where they manufactured their goods and the city where they sold the goods. ( Id. at pp. 1748-1749, 1752.)