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C. Any person in respect to insurance business upon which a <br /> tax based on gross premiums is paid to the state of <br /> Washington; provided however, that the provisions of this <br /> subsection shall not exempt any person engaging in the <br /> business of representing any insurance company, whether as <br /> general or local agent or acting as broker for such <br /> companies; and provided further, that the provisions of this <br /> subsection shall not exempt any bonding company from tax <br /> with respect to gross income derived from the completion of <br /> any contract as to which it is a surety, or as to any <br /> liability as successor to the liability of the defaulting <br /> contractor; <br /> D. Any person in respect to the business of growing or <br /> producing for sale upon his own lands or upon land in which <br /> he has a present right of possession, any agricultural or <br /> horticultural product or crop, including the raising for <br /> sale of any animal, bird, fish or insect, or the milk, eggs, <br /> wool, fur, meat, honey or other substance obtained <br /> therefrom, or in respect to the sale of such products at <br /> wholesale by such grower, producer or raiser thereof. This <br /> exemption shall not apply to any person selling such <br /> products at retail or using such products as ingredients in <br /> a manufacturing process; nor to the sale of any animal or <br /> substance obtained therefrom by a person in connection with <br /> his business of operating a stockyard or a slaughter or <br /> packing house; nor to any person in respect to the business <br /> of taking, cultivating or raising Christmas trees or timber; <br /> nor to any association of persons whatever, whether mutual, <br /> cooperative or otherwise, engaging in any business activity <br /> with respect to which tax liability is imposed under the <br /> provisions of this chapter. As used in this section, the <br /> word "fish" means fish which are cultivated or raised <br /> entirely within confined rearing areas on the person's own <br /> land or on land in which the person has a present right of <br /> possession; <br /> E. Any person in respect to the business of conducting <br /> boxing contests and sparring and/or wrestling matches and <br /> exhibitions for the conduct of which a license must be <br /> secured from the State Athletic Commission; <br /> F. Any person in respect to the business of conducting race <br /> meets for the conduct of which a license must be secured <br /> from the State Horse Racing Commission; <br /> G. Any person in respect to his employment in the capacity <br /> of an employee or servant as distinguished from that of an <br /> independent contractor; <br /> H. Fraternal benefit societies or fraternal fire insurance <br /> association, as described in RCW Title 48 , and beneficiary <br /> corporations or societies organized under RCW Title 24 ; <br /> 20 <br />