INSERT INTO ItemDynamic 

(ItemID, StoreID, Quantity, QuantityCommitted, ReorderPoint, RestockLevel, TaxID, snapshotcost) 

SELECT [ID], 1001, Quantity, QuantityCommitted, ReorderPoint, RestockLevel, TaxID, Cost

FROM OPENQUERY(HQTransfer, 'SELECT [ID], Quantity, QuantityCommitted, ReorderPoint, RestockLevel, TaxID, Cost FROM Item') AS BillingsItems

WHERE (BillingsItems.[ID] NOT IN (SELECT ItemID FROM ItemDynamic))