Casino ATM Provider Claiming Federal Indian Tax Preemption, Dissed by Wash. State Superior Court

By Anthony Broadman

An appeal of a Washington state trial court order will test the reach of IGRA and Bracker preemption of taxes on non-Indians providing services to Tribal casinos in the state. 

Everi Payments provides ATM services to Tribal casinos in Washington.  The Washington Department of Revenue (DOR) has assessed Everi over $1.4 million in “B&O taxes,” our state’s gross receipts tax.

Everi sued DOR in Thurston County Superior Court, which granted summary judgment to DOR, holding that federal law does not preempt B&O taxes on ATM services provided to Tribal casinos.

Everi Payments has appealed that decision to Division Two of the Washington State Court of Appeals.  Given the likelihood the case will eventually ascend to the Washington State Supreme Court, remains one to watch.

Anthony Broadman is a partner at Galanda Broadman PLLC. He can be reached at 206.321.2672,, or via