How are taxes applied with a commission reduction?

Taxes are applied on the Gross Premium after any commission reductions are applied. 

For example:
      Gross premium hereon: $ 1,000.00
      Gross commission percentage:          20%
      Commission reduction percentage:           5%
      Net commission percentage:         15%
      Net premium before tax: $   950.00
      Tax (3%) $     28.50
      Total paid by insured: $   978.50

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