An administrative law judge (ALJ) held that a taxpayer’s activities in Washington were not selling, soliciting or negotiating insurance in the state, but rather marketing other in-state insurance companies’ products and receiving commissions from those marketing materials. Accordingly, the taxpayer was not eligible for the lower business & occupation (B&O) tax rate applicable to the activities of insurance producers or agents. While the taxpayer was a licensed insurance producer, the ALJ concluded that its gross receipts were not from commissions and fees on licensed activities and that the insurance policyholders were unaware of the taxpayer when receiving its mailings on behalf of in-state insurers. Det. No. 15-0277, 35 WTD 246 (2016).