For purposes of applying paragraph (A)—
(i)#
the deduction made for profits and general expenses shall be based upon the importer’s profits and general expenses, unless such profits and general expenses are inconsistent with those reflected in sales in the United States of imported merchandise of the same class or kind, in which case the deduction shall be based on the usual profit and general expenses reflected in such sales, as determined from sufficient information; and
(ii)#
any State or local tax imposed on the importer with respect to the sale of imported merchandise shall be treated as a general expense.