First Data Merchant Services, LLC v. Dep't of Revenue

FILED JANUARY 29, 2026 In the Office of the Clerk of Court WA State Court of Appeals, Division III IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION THREE FIRST DATA MERCHANT SERVICES ) No. 40584-2-III LLC, a Florida limited liability company, ) ) Respondent, ) ) v. ) PUBLISHED OPINION ) STATE OF WASHINGTON, ) DEPARTMENT OF REVENUE, ) ) Appellant. ) LAWRENCE-BERREY, C.J. — First Data Merchant Services LLC is a processor of payment-card transactions. The question on appeal is whether First Data is liable for business and occupation (B&O) taxes for interchange fees charged by issuing…