Hello,
I need some assistance transforming some data from a horizontal format to a matrix-like format. So the data is setup in a rule-like format where one rule takes up two row in the data.
You can see from the example below how it is setup:

The first line is the condition and the second line is the result: if the number 12142004 is in Ohio then it is EXEMPT.
This is the format needed and I am having trouble transforming because of the two lines of a rule:

I've attached some sample data for reference.
If anyone could provide a solution or some advice, would be much appreciated.
Thanks!