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EVERI PAYMENTS, INC. v. WA STATE DOR

No. 50791-9-II.

432 P.3d 411 (2018)

EVERI PAYMENTS, INC., Successor in Interest to, and Formerly Known as, Global Cash Access, Inc., Appellant, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed December 11, 2018.

Attorney(s) appearing for the Case

Howard Mark Goodfriend , Catherine Wright Smith , Smith Goodfriend PS, 1619 8th Ave. N, Seattle, WA, 98109-3007, Blaine Green, Pillsbury Winthrop Show Pittman LLP, Four Embarcadero Center, 22nd Floor, San Francisco, CA, 94111-5998, for Appellant.

David M. Hankins , Andrew J. Krawczyk , Attorney Generals Office/Revenue Division, 7141 Cleanwater Drive Sw, Po Box 40123, Olympia, WA, 98504-0123, Fronda Colleen Woods , Attorney at Law, 1304 Chestnut St. Se, Olympia, WA, 98501-2437, for Respondent.

PUBLISHED OPINION

¶ 1 Everi Payments Inc., (Everi), a corporation that provides cash access services at tribal casinos, appeals a superior court summary judgment order dismissing Everi's complaint for a business and occupational (B&O) tax refund. Everi argues that the B&O tax at issue is improper because the tax...

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