Also a commercial establishment or sales unit accepting a payment card for the payment of goods or services, either manned or self-service (e.g. via a self-service terminal, ATM or web server). Note: A merchant location refers to either: - the physical premises where the payment card transaction is made - in the case of an e-commerce or Mail/Phone Order Merchant, a state where all of the following conditions apply: o there is a permanent establishment of the merchant company through which the transactions are made o the merchant company holds a valid merchant location license o the merchant company maintains a local address for correspondence and legal dealings o the merchant location pays taxes in relation to its sales activity. See also Trading Company / Merchant, Point-of-sale, Point-of-transaction.