Impecoven v. Department of Revenue

The defendant Department of Revenue (DOR) seeks review of the grant by the trial court of summary judgment in favor of plaintiffs Rom Impecoven and Dan Kelly, which ordered a refund of the business and occupation (B&O) tax assessed plaintiffs on the share of insurance commissions each received from their affiliated insurance agent/broker.

Plaintiffs hold regular insurance agent licenses which authorize them to sell insurance either under a direct appointment contract with an insurance company or as an affiliate with an insurance agent holding an appointment contract. See RCW 48.17.150(1)(g);…