Arizona
Opinion: Ludicrous tax ruling may force us to stop selling auto parts in Arizona
An appeals court says we must pay more in state sales taxes than we earned in 20 years selling auto parts to Arizonans, even without a local store.
U.S. retail sales increase solidly in September
STORY: U.S. retail sales increased more than expected in September, another sign that economic growth remained strong in the third quarter. A report from the Commerce Department out Thursday showed sharp increases in receipts at retailers ranging from clothing outlets to book stores, grocers to gardening centers. Online sales jumped, as did receipts at bars and restaurants. Economists view
I am president of RockAuto, a Wisconsin-based online auto parts store that my family and I started in 1999.
We ship parts to DIY and professional mechanics worldwide.
Since 2019, when a new law taxing out-of-state businesses took effect, RockAuto has paid Arizona sales taxes, even though we have never had an Arizona store.
Unsatisfied, the Arizona Department of Revenue recently convinced an appeals court that we were physically present in Arizona before 2019 without knowing it and owed millions of dollars in taxes under the old law.
Arizona wants more money than we earned
Somehow, according to the ruling, every Arizona factory and wholesaler selling parts to us became our branch office when we asked them to ship directly to our customers.
Address labels became stores, refrigerator magnets became salespeople and, magically, RockAuto was in Arizona.
No previous court case has found a retailer “physically present” without employees or assets or someone making in-state contact with customers.
The revenue department’s own publications even say that “drop-shipping” from Arizona suppliers — asking manufacturers or wholesalers to ship their products directly to a retailer’s customers instead of to the retailer’s store — does not create tax liability.
Still, the department persists in demanding six years of taxes (which we didn’t collect from customers) plus interest and penalties — far more money than we earned in 20 years selling auto parts to Arizonans.
We’ve petitioned the Arizona Supreme Court to review the case. The Arizona Tech Council and state Rep. Michael Carbone have written letters pointing out that tax laws come from the Legislature, not the revenue department’s imagination.
RockAuto may have to stop selling in Arizona
Because Gov. Katie Hobbs did not create this situation (it began before she took office), thousands of our Arizona customers have appealed to her to restrain the department.
Empowered by the appeals court, however, the revenue department has not responded.
To protect the livelihoods of our families from future attack, we’ve stopped buying from Arizona suppliers. We may be forced to stop selling to customers in Arizona.
Dismantling relationships that took decades to build is heartrending. But we can’t work for free or live in fear of the next random, retroactive ruling.
Other online retailers that bought from Arizona suppliers in past decades or today could be next on the department’s hit list.
Do you or your business depend on any of them?
Jim Taylor is president of RockAuto, an online parts store based in Madison, Wisc. Reach him at service@rockauto.com.
Arizona
Arizona tackling heat mitigation, could their efforts translate to Nevada
LAS VEGAS (KSNV) — Reno and Las Vegas are the two fastest-warming cities in the entire country.
Tonight we take a look at what neighboring Arizona is doing to address similar heat challenges, and whether those steps can work in Nevada.
Las Vegas has several areas called urban heat islands, which are hotter than the surrounding areas because of less vegetation, such as trees, and more concrete development.
Residents in East Las Vegas, one of the areas considered an urban heat island, say they’re not surprised that temperatures continue to rise, especially in their part of town.
“Definitely, when you go more to outskirts, there’s definitely more shade, more trees everywhere, but more in the center of town it’s very much less,” said Anthony Flores.
He believes there could be more relief from the heat.
“More water accessibility, more shade overall,” said Flores, whose line of work causes him to be outside every day. “I usually drink over two gallons of water a day just to keep not getting heat stroke.”
Charlie Ponce agrees with him.
“Definitely more trees that are useful, not like palm trees or anything like that. Parks that have like the water parks in them,” said Ponce. “Yeah, splash pads.”
Valley cities and Clark County have implemented steps like having cooling stations and tree-planting campaigns to help address heat challenges.
Phoenix and other parts of Arizona are also experiencing extreme heat every summer, as well as drought issues.
UNLV Public Policy Professor Dr. Ben Leffel says there are steps in the neighboring state that can be useful here in Nevada, where temperatures historically continue to be on the rise.
“For example, Phoenix has an ordinance that says that tenants must have rooms that are coolable to at least 86 degrees Fahrenheit,” said Dr. Leffel. “And that’s then also that first responders are equipped with chilled IV therapy and cold water immersion and things like that.”
News 3 spoke with heat mitigation and management experts in Arizona to see what they believe has been working for them.
One thing they mentioned was that Arizona has the first state-level chief heat officer.
“We have much better and much more accurate numbers now about who’s actually getting sick and who’s dying from heat-related deaths, and what the causes and kind of contributing factors are. So, if you don’t track something, you can’t understand what’s going on with it,” said Dr. Ladd Keith, Heat Resilience Initiative Director at the University of Arizona.
Ponce thinks it would help in Las Vegas.
“Like, let them know to tell the public like, hey, in these areas it’s getting out of hand, and this is what we can do as a community, or just have someone like regulated or watch over it,” she said.
And the city of Phoenix also has an entire heat office, something that can be beneficial on a local level, like being able to coordinate between different groups like homeless outreach, the hospitals, etcetera.
“Statewide coordination of cooling centers, lessons learned that are shared across different working groups, and so just a lot of cooperation that really creates a lot of efficiency too, and so I think that’s an important thing to note, is there is a cost to this, but the efforts are saving lives, and I think it’s making government more efficient,” said Keith.
Amy Scoville-Weaver, the Healthy Cities Program Director in Arizona for The Nature Conservancy, says the Phoenix Metro has done well with increasing vegetation, including in areas where there’s drought.
“So we’re looking at supporting and planting hardy trees, drought-tolerant trees, trees that are already designed, designed to live and thrive in water-scarce environments,” said Scoville-Weaver.
She says they also look at improving infrastructure to support it.
“So when it does rain, the water doesn’t just go down asphalt, get polluted, and go through a storm drain; rather, that water is being diverted to vegetation that needs it,” said Scoville-Weaver.
Leffel says another thing to keep in mind is heat safety can also come from indoor policies.
“For example, Phoenix has an ordinance that says that tenants must have rooms that are coolable to at least 86 degrees Fahrenheit,” he said.
A new Nevada law that went into effect last week requires larger jurisdictions to come up with heat mitigation plans.
Arizona
Arizona Cardinals’ Jordan Burch takes lessons from rookie year
Cardinals’ Burch shares what he learned as a rookie in 2025
Arizona Cardinals second-year player Jordan Burch says his defensive line teammates have formed a bond heading into the 2026 NFL season.
Last year in early July, Cardinals edge rusher Jordan Burch was a rookie third-round draft pick out of Oregon who was looking forward to his first NFL training camp and eventual first season.
That rookie year is behind him now, and Burch has identified what he needs to improve on heading into his second season. He said he now knows what to expect and look for, and after talking with outside linebackers coach Matt Feeney, Burch built an offseason plan with which he was comfortable.
“I don’t think anything was like a surprise,” Burch said on Thursday, July 9, at the Cardinals’ Tempe headquarters. “I kind of know what to prep for, so this offseason I can look at my old plays, and then I can call my coach and tell him, from last year to this year, what does he want to see on the field.”
Burch seeks to improve his pass rush. He played in all 17 games last season and had five solo tackles with a sack, and also broke up three passes.
Much of his position was dropping into pass coverage, so Burch looks to recognize pass catchers’ routes better in 2026. He gets help from veteran Josh Sweat, who is there to answer questions about the position they share.
“Every week, every game going against somebody good,” Burch said about takeaways from last season. “The talent of the quarterbacks. We’re playing the Rams, how quickly they get the ball out.”
Burch looks forward to building a stronger bond with his teammates, having invited some of them for dinner or to watch TV. He said he was happy with his progress as a player throughout last season.
The Cardinals open training camp Wednesday, July 22, at State Farm Stadium. It’s a week earlier than most teams because Arizona plays the Carolina Panthers in the Aug. 6 Hall of Fame Game in Canton, Ohio.
Cardinals legend Larry Fitzgerald will be among those inducted into the Pro Football Hall of Fame Aug. 8.
Arizona
Arizona is among the worst states to move to, study says. Here’s why
A new study has ranked Arizona as one of the worst states to move to for two years in a row, largely due to what it calls a poor quality of life.
The study conducted by Consumer Affairs analyzed the best states to move to in the United States, putting Arizona at the bottom of the list.
Before Arizonans get too defensive about the Grand Canyon State, Consumer Affairs used factors such as affordability, safety, economic strength and education to measure each state, leaving out factors like entertainment, retirement benefits and other considerations that may be important to people living here.
Popular states such as California and New York also landed at the bottom of the list due to their lack of affordability, even though they both have some of the best health care and education in the nation, Consumer Affairs noted.
Here’s why the study says you shouldn’t move to Arizona. Do you agree?
Why you shouldn’t move to Arizona
Arizona ranked No. 10 out of the worst states to move to, scoring especially poorly in quality of life.
Quality of life was measured by the state’s Social Progress Index, average air quality, weather, environmental protection and number of national parks. Due to Arizona’s extreme summers and Phoenix’s consistently poor air quality, it’s easy to see why Arizona ranked No. 44 in quality of life out of 50 states, even though the Grand Canyon is one of the most popular national parks in the nation.
However, Arizona also ranked poorly in other categories, sitting at No. 42 in health care and education, No. 41 in safety and No. 34 in affordability out of 50 states.
There was one category Arizona did impressively well in, ranking No. 5 in economic strength even as one of the youngest states in the country. Still, Arizona’s economic power wasn’t enough to boost its ranking.
Top 10 worst states to move to
Arizona wasn’t alone; some of the biggest states in the country were also considered the worst states to move to in 2026.
- New Mexico
- Louisiana
- California
- Arkansas
- Oklahoma
- Nevada
- Alaska
- Mississippi
- Oregon
- Arizona
Top 10 best states to move to
- Utah
- New Hampshire
- Idaho
- Minnesota
- Massachusetts
- Maine
- North Dakota
- Pennsylvania
- Iowa
- South Dakota
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