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Opinion: Ludicrous tax ruling may force us to stop selling auto parts in Arizona

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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.

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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

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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. 

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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. 

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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.



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Arizona

Make-A-Wish Arizona creates sea turtle adventure for San Tan Valley boy

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Make-A-Wish Arizona creates sea turtle adventure for San Tan Valley boy


Boats, beaches, and buckets of fun! Just the way you’d expect a boy to spend his Florida vacation!

But there was something else 11-year-old Miles Boyd got to do last year when he and his family traveled to Florida. It was a sea turtle adventure that truly became the trip of a lifetime.

“I had never been to the ocean before,” explained Miles. “So see that just wowed me. It was amazing!”

Miles and his family also got to see baby sea turtles on the beach at night.

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“The ocean is so mysterious,” says Miles. “It’s such a big place, and the fact that these turtles can move but are so tiny and when they go in the ocean, they get to hundreds of pounds.”

In so many ways, the trip to Palm Beach County, Florida, was a dream vacation for Miles and his family, but it only came after what was a living nightmare.

“I couldn’t imagine losing him,” says Miles’ mom, Natasha.

It was the harsh reality that Natasha had to face after learning her son Miles had a cancerous brain tumor.

“The world just stopped,” Natasha says about the moment she found out the devastating news. “I just sat on the floor and cried.”

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Even Miles admits he was scared.

“I’m just a kid, you know what I mean?” he says. “It’s a lot to handle all at once.”

After three brain surgeries, countless hours of therapy and rehab, and having to take a chemo medication twice daily, Miles proved to the world he is a true survivor!

And his trip to Florida, through Make-A-Wish Arizona, proved to be the medication he never knew he needed.

Miles explains that the trip motivated him to keep going.

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“It showed me that I made it to this car, and I can keep going,” he says. “I started at the lowest of lows, and now, I’m on a beach – it just gave me confidence and motivated me that I could keep going.”

Last year alone, Make-A-Wish Arizona granted 476 wishes; they’ve also fulfilled more than 8,500 since being founded in 1980.

Across the Globe, Make-A-Wish has granted more than 650,000 wishes since 1980

Miles and Nick Ciletti will co-host Make-A-Wish Arizona’s Wish Ball on Saturday! To learn more about Make-A-Wish Arizona, click here.





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11 illegal Indian national truck drivers arrested at Arizona border last month

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11 illegal Indian national truck drivers arrested at Arizona border last month


Eleven illegal Indian national truck drivers were arrested at the Arizona border in the month of February. 

The Yuma Sector Border Patrol arrested 11 total Indian national truck drivers in Yuma, Arizona in February 2026. 

According to a Facebook post by the Yuma Sector Border Patrol, all 11 truck drivers held commercial drivers licenses from the states of Florida, New York, Pennsylvania, Indiana, and California. All were “found to be present in the United States illegally.”

“Border Patrol remains committed to upholding immigration laws and protecting our communities,” the post continued.

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Arizona Independent Party to appeal ruling erasing name

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Arizona Independent Party to appeal ruling erasing name


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The Arizona Independent Party will appeal a court ruling that invalidated its name, guaranteeing more legal limbo and possibly a new chapter of confusion in the effort to give unaffiliated voters a viable third-party option at the ballot box.

Party chair Paul Johnson confirmed he would appeal the ruling from Maricopa County Superior Court Judge Greg Como, which forces the party to revert to its prior name: the No Labels Party. The ruling ordered elections officials in Arizona to follow suit.

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The decision was a high-profile loss for Secretary of State Adrian Fontes, who Como said had permitted a “bait and switch” on voters by allowing the name change.

“We were given due process, the judge did a fair job,” Johnson said. “I don’t agree with his final position, but I like the way our country works in terms of the rule of the law.”

“I don’t feel discouraged at all,” Johnson said, adding that an appeal could proceed in federal court and raise claims of First and Fourteenth Amendment violations.

It is unclear how the judge’s order, if it stands, could impact candidates who submitted signatures to qualify for the ballot under the Arizona Independent Party label.

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“The commission’s position has been that this would cause confusion,” said Tom Collins, executive director of the Clean Elections Commission, which was part of the case. “This is an example of that confusion.”

The number of signatures required to make the ballot is a percentage of registered voters for each party, but unaffiliated candidates had to collect roughly six times as many as Republican or Democratic candidates. Running with the Arizona Independent Party meant only 1,771 signatures were needed.

Como’s order was signed March 19 but made public on March 25, after a March 23 deadline for candidates to file signatures to make the ballot.

“Unfortunately due to the court order, this question is left unaddressed,” said Calli Jones, a spokesperson for Fontes. “This question will be left to the challenge process or other court proceedings.”

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Clarity could come through any lawsuits filed challenging Arizona Independent Party candidates’ signatures. No such challenges had been filed as of March 25, and the deadline is April 6.

What’s preventing ‘Arizona Nazi Party’ or the ‘Arizona Anarchists’?

Last October, Fontes agreed to change the name of the No Labels Party to the Arizona Independent Party, saying to do so was not explicitly prohibited in law. The change was done at the request of Johnson, a former Phoenix mayor and advocate for open primaries. To Johnson, the party is something of a can’t-beat-them-join-them way to put independent candidates on an even playing field with those from the two major parties.

The name change quickly led to a trio of lawsuits filed by the state’s voter education agency, the Arizona Citizens Clean Elections Commission, and the Arizona Republican Party and Arizona Democratic Party. Those cases were merged into one, which ultimately led to the March ruling.

The commission and political parties argued the name change would create confusion for voters and election officials in terms of distinguishing when someone wanted to be part of the new party versus and independent voter in a colloquial sense, which means not registering with any party. Fontes did not dispute there could be confusion.

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State law does not directly address when a political party wants to change its name, but Como said that request should follow the process for creating a new party. That includes gathering signatures from supportive voters. Como has been on the bench since 2015.

Como raised concerns of transparency, noting that voters who registered for the old party may not support the new party name. He said a party could gather support with an “innocuous sounding name,” then change it entirely. Como offered a grave example.

“Would the same 41,000 people who signed petitions to recognize the No Labels Party have signed to support the ‘Arizona Nazi Party’ or the ‘Arizona Anarchists’?” he wrote.

His ruling is guided by and affirms Arizona court precedent that statewide elected officials’ powers are only those that are given explicitly to them in statute or the constitution.

Legal challenges needed to bring clarity

Jones, Fontes’ spokesperson, said the office had no power to address whether signatures were valid, because the office presumes “anyone who met the requirements at the time of filing their signatures are valid candidates.” Fontes, a Democrat seeking reelection this year, said he would not appeal the ruling given the “fast approach of the election and the challenging job election administrators have before them.”

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He also stood by his decision, but said the court ruled with voters. “Both approaches, being reasonable, the Court entered an order with a lean towards the voters, not the party leaders,” Fontes said.

Como did not find Fontes’ approach was reasonable, saying it was beyond Fontes’ authority.

“The judge noted that even Fontes admitted this issue would cause confusion for the voters, but Fontes disregarded that concern and the obvious truth, and proceeded to allow them to continue the charade,” Arizona Republic Party Chair Sergio Arellano said, responding to the ruling.

That Fontes will not appeal was welcome, because “he has already cost taxpayers too much money” and “further eroded trust in our election officials at a time when that trust is already at an all-time low,” Arellano said.

Eleven candidates are running for office with the Arizona Independent Party name, or whatever it turns out to be. That includes candidates for Congress, governor and state Legislature. Hugh Lytle, the party’s preferred candidate for governor, said in a statement the ruling proves “how far the political parties will go to protect their grip on power.”

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Lytle is among the candidates who could face a challenge to his just over 6,000 signatures. Of those, just 132 were gathered via the state’s online system, which requires verification before signing. The remaining could be more vulnerable to objections.

Ultimately, Lytle said, the judge’s ruling wouldn’t change much.

“We are on the ballot,” he said.

Reach reporter Stacey Barchenger at stacey.barchenger@arizonarepublic.com or 480-416-5669.



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