IF AND Statement Not Working When Logical Test is Data Validation

Attached is my spreadsheet.

I have a Data Validation List in the M Column that you can select what kind of tax the order is. I need my formula to look at the date and if it equals 9 then check to see if the list equals "Out_of_State". If both are true, I need it to SUM the Taxable Amount.

I've tried =IF(AND(MONTH(Etsy!$A$2:$A$3000=9), Etsy!$M$2:$M$3000="Out_of_State"),SUM(Etsy!$J$4:$J$3000),0)

But it just returns 0.

Any ideas would be greatly appreciated.