Compiled by SEMA Editors

The 11th Annual Scoggin-Dickey Parts Center NMRA/NMCA All-Star Nationals, presented by MAHLE Motorsport Atlanta Dragway in Commerce, Georgia, hosted the second stop on the NMRA Keystone Automotive Ford Nationals tour.

NMRA Race Wrap: 11th Annual Scoggin-Dickey Parts Center NMRA/NMCA All-Star Nationals

The 11th Annual Scoggin-Dickey Parts Center NMRA/NMCA All-Star Nationals, presented by MAHLE Motorsport Atlanta Dragway in Commerce, Georgia, hosted the second stop on the NMRA Keystone Automotive Ford Nationals tour.

VP Racing Fuels/Mickey Thompson Street Outlaw: Rob Goss was the quicker contender—both with his 0.008-second reaction time and with his ’09 Dodge Challenger’s 4.38-second eighth-mile trip—to take down Vince Palazzolo’s 4.39 effort in his ’09 Mustang and take a trip to the Aerospace Components Winner’s Circle.

NMRA/NMCA Edelbrock Renegade/Xtreme Street: NMCA racer Jessie Coulter picked up the win over Tim Knieriem, going 4.73 while Knieriem stopped the clocks in 4.87 seconds instead.

ProCharger Modified Street: Brad Schehr met Martin Connelley in the finals for a battle of the ’80s-era Mustangs. A close match down the track ended with Schehr edging out Connelley at the stripe, 7.84 over 7.89, picking up his second win in a row for the year, and his second trip to the Aerospace Components Winner’s Circle.

Advanced Fuel Dynamics Limited Street: Bill Putnam in his ’99 Mustang defeated Chad Wendel in his ’07 Mustang GT. Wendel had the holeshot, but Putnam had the power and drove around him to finish out the weekend with a winning 8.905 time slip in his hand.

Richmond Gear Factory Stock: Dan Ryntz and his Mustang defeated Mike Bowen and his ’71 Maverick with a 10.38 over Bowen’s 10.42.

G-Force Racing Transmissions Coyote Stock: Clair Stewart II and his ’91 Mustang defeated Darin Hendricks and his ’93 Mustang Cobra with a 10.20 over Hendricks’ 10.44.

Exedy Racing Clutch Modular Muscle: Shane Williams in his ’99 Mustang met Johnny Rusch and his ’06 Mustang in the finals, where Rusch unintentionally red-lighted—so even though he ran dead on his dial, the run didn’t count—and Williams went home a winner for the second time this season with an 11.912 on his 11.91 prediction.

ARP Open Comp: Ashley Conway Lang and her ’94 Cobra met Steven Wieczorek and his ’86 Mustang in the final. Both had good lights, but Wieczorek broke out, while Lang was only four-hundredths over her index and she was victorious in her efforts.

Detroit Locker Truck & Lightning: Amanda Saad drove her ’83 Ranger for the win over Fred Wade and his ’04 Lightning when he turned the red light on at the start.

ROUSH Performance Super Stang: Miles Wagoner in his ’16 Mustang met Andy Ransford in his ’06 Mustang in the finals, where Wagoner doubled up on wins in as many races when he went 10.458 on his 10.42 dial and sent Ransford back to the pits as his 14.181 pass on his 13.98 dial couldn’t get it done.

Race Star Wheels Ford Muscle: Bryan Parker in his ’68 Mustang met David Mormann in his ’70 Mach I. Parker had the advantage off the starting line and stayed consistent in his numbers, triggering the win light in his lane while Mormann was deemed the runner-up.

Street Outlaw All-Star Shootout: Phil Hines lined up against Vince Palazzolo, Mustang vs. Mustang, but trouble struck in the left lane as Palazzolo biffed the start and the win was awarded to Hines, whose 4.393 at 161.75-mph pass made things official.

NMRA vs NMCA Sealed Stock All-Star Shootout: One representative from both NMCA Chevrolet Performance Stock (Jesse Wilson) and NMRA G-Force Racing Transmissions Coyote Stock (Darin Hendricks) each made it through to the finals. Team NMRA’s Hendricks put in a 10.225-second pass, but ultimately the win went to Wilson and Team NMCA for the second year in a row.

Open Comp Shootout: Dennis Corn represented NMRA and Cameron Bowles represented NMCA in the finals. The win light turned on in Corn’s lane courtesy of his ’88 Ford Thunderbird’s 9.272-second hit.

EATON TVS Supercharger Throwdown: Brian Devilbiss defeated Oscar Morin in Ariel Salinas’s “El Toro” ’16 Mustang with a 9.27 over Morin’s 11.90.

QA1/Gear Vendors True Street: Dana Beaty in his ’86 Mustang was the only one to average an eight-second elapsed time. His quickest run was 8.672 seconds and he averaged 8.981 seconds for the overall win and an invitation to the IDIDIT King of the Street competition at the NMRA World Finals later this year in Kentucky. Dustin Edwards was the winner in the nine-second section, while Rick Baum won the 10-second group and Cody Poston topped the 11-second segment. Michael Dabbs picked up the win for the 12-second group, Randy Pethel won the 13-second average, Tyler Thornburg was the 14-second winner and Allen Smith took the final victory in the 15-second bunch.

The NMRA Keystone Automotive Drag Racing Series continues with its return to St. Louis at Gateway Motorsports Park in Madison, Illinois, May 16–19, with the Inaugural NMRA Gateway Rumble.

Andy McMillin Takes Overall, SCORE Trophy Truck Race victory at 33rd annual SCORE San Felipe 250

Andy McMillin returned to his desert-racing roots last Saturday, overcame an early rollover and two flat tires to hold on and capture the SCORE Overall and SCORE Trophy Truck race win at the 33rd annual SCORE San Felipe 250. The “Spring Break” season-opener of the four-race 2019 SCORE World Desert Championship was held in San Felipe on the Sea of Cortez in Baja California, Mexico, 125 miles south of the U.S. border at Calexico, California. All four 2019 SCORE races will be held on Mexico’s Baja California peninsula for the fourth consecutive year. The race will be televised on a delayed-basis as a one-hour special on the ABC World of X Games show, produced by SCORE in association with BCII TV of Los Angeles. A total of 239 official starters raced in Pro and Sportsman classes for cars, trucks, UTVs, motorcycles and quads. The race had 164 official finishers for a finishing rate of 68.62%. View complete results on the SCORE website.

Mike Salinas powered his Scrappers Racing dragster to a victorious 3.801-second, 330.39-mph pass when he outran Brittany Force, Clay Millican and Doug Kalitta.

Salinas, Todd, Butner and Arana Jr. Finish Victorious at Denso Park Plugs NHRA Four-Wide Nationals

Mike Salinas picked up his first career NHRA win last Sunday at the 20th annual DENSO Spark Plugs NHRA Four-Wide Nationals at the Strip at Las Vegas Motor Speedway to become the 107th winner in Top Fuel history. J.R. Todd (Funny Car), Bo Butner (Pro Stock) and Hector Arana Jr. (Pro Stock Motorcycle) were also victors in their respective professional Mello Yello Drag Racing Series categories. Salinas started the race day from the No. 1 qualifier position and powered his Scrappers Racing dragster to a victorious 3.801-second, 330.39-mph pass. The reigning Funny Car world champion Todd drove his DHL Toyota Camry to pick up the Funny Car title on Sunday with his 3.970 pass at 319.07. In Pro Stock, Butner picked up his third win of the 2019 season with his Jim Butner's Auto Chevy Camaro team with his 6.677 pass at 206.67. Arana Jr. picked up the win on his Lucas Oil EBR, cruising to a 6.907 at 195.97 to pick up his second win at the Strip at Las Vegas Motor Speedway facility. The NHRA circuit will travel to Houston to the Mopar Express Lane NHRA SpringNationals Presented By Pennzoil, April 12–14, for the fifth race of the 2019 season.

VP Racing Fuels Named Official Fuel of Motovicity Never Lift

VP Racing Fuels Inc. has been named the official fuel of Motovicity’s Never Lift event to be held April 27–28 at the New Coalinga Municipal Airport in Coalinga, California. Never Lift 2019 returns for its second event and will bring together fast cars, performance brands and builders and shops to throw down for $38,500 in cash prizes, and will feature more than 200 high-powered vehicles competing for top speed in six classes. Information for racers and spectators can be found at www.neverlifthalfmile.com.

For more racing news, visit the Performance Racing Industry (PRI) website.

SEMA Vice President of Vehicle Technology John Waraniak shares some insight regarding the industry's challenges and opportunities with the evolution of Advanced Driver Assistance Systems.

https://www.sema.org/sema-news/2019/04/advanced-driver-assistance-systems

SEMA Vice President of Vehicle Technology John Waraniak shares some insight regarding the industry's challenges and opportunities with the evolution of Advanced Driver Assistance Systems.

https://www.sema.org/sema-news/2019/04/advanced-driver-assistance-systems

SEMA Vice President of Vehicle Technology John Waraniak shares some insight regarding the industry's challenges and opportunities with the evolution of Advanced Driver Assistance Systems.

https://www.sema.org/sema-news/2019/04/advanced-driver-assistance-systems

Compiled by SEMA Editors

Team E3 Spark Plugs from Forsyth Central High School finished in first place at the Chattanooga Cruise in with a time of 18:08.

Hot Rodders of Tomorrow Chattanooga Cruise-In Results

Another 10 teams qualified for the Hot Rodders of Tomorrow Dual National Championship—to be held later this year at the 2019 SEMA Show and PRI Trade Show—at the Coker Tire Company’s Chattanooga Cruise In, bringing the total to 18 for the 2019 season so far. Qualifying teams included E3 Spark Plugs, Meziere, R&R Marketing, Howards Cams, ARP, Aeromotive, Thermo-Tec, Allstar Performance, PRW and Motive Gear.

VP Racing Fuels Named Official Fuel of UTV World Championships

VP Racing Fuels Inc. has been named the official fuel and will be the exclusive on-site fuel supplier for the UTV World Championship event, April 4–7, at the Riverside Casino in Laughlin, Nevada. UTV World Championship, owned by The Martelli Brothers, offers spectators and racers the chance to witness competition on one of the most challenging courses of the year. Newcomers interested in getting involved in UTV racing can visit the UTV Underground website for more information.

For more racing news, visit the Performance Racing Industry (PRI) website.

By Linda Spencer

2019 Export Fair participants will have the opportunity to meet one-on-one with international buyers and learn top tips and best practices to grow their export sales.

Meet one-on-one with international buyers and learn top tips and best practices to grow your export sales at the 2019 SEMA Export Fair. The July 23–24 event, held at the SEMA Garage in Diamond Bar, California, includes seminars featuring seasoned exporters, overseas buyers and other key stakeholders. The biannual event, co-sponsored with the U.S. Department of Commerce, is limited to the first 100 registrants.

Special features:

• Sessions include: “How to Find Whether Counterfeits of Your Products Are Being Sold on Popular Online Platforms,” such as Alibaba, and the steps to quickly have these fakes removed; “Racing in the UAE and Surrounding Companies: Opportunities for U.S. Manufacturers;” and “How to Communicate Effectively With Overseas Buyers: Hint—It’s NOT by Email!”
• 20-minute private, confidential meetings with an IPR attorney to learn about taking the appropriate steps to protect your patents and trademarks.
• One-on-one meetings with trade buyers from top overseas markets, including Australia and the United Arab Emirates.
• A networking happy hour.

Who should attend? Companies that want to grow their businesses through exporting. The program is designed to offer current exporters the opportunity to exchange best practices and discuss strategies for overcoming problems that cost them time and money, whether it be identifying the right mix of products based on the vehicles on the road in the targeted market; the most cost-effective and expedient way to getting your products to overseas customers; getting paid; and protecting your trademarks, patents and copyrights. The program is also designed for those new to exporting who would like to learn how to get started in growing their customer base to reach some of the estimated 90% of buyers located outside the United States.

2019 SEMA Export Fair registration is limited. The cost is $125 for the first participant per company and $65 for each additional participant from the same company.

By Linda Spencer

2019 Export Fair participants will have the opportunity to meet one-on-one with international buyers and learn top tips and best practices to grow their export sales.

Meet one-on-one with international buyers and learn top tips and best practices to grow your export sales at the 2019 SEMA Export Fair. The July 23–24 event, held at the SEMA Garage in Diamond Bar, California, includes seminars featuring seasoned exporters, overseas buyers and other key stakeholders. The biannual event, co-sponsored with the U.S. Department of Commerce, is limited to the first 100 registrants.

Special features:

• Sessions include: “How to Find Whether Counterfeits of Your Products Are Being Sold on Popular Online Platforms,” such as Alibaba, and the steps to quickly have these fakes removed; “Racing in the UAE and Surrounding Companies: Opportunities for U.S. Manufacturers;” and “How to Communicate Effectively With Overseas Buyers: Hint—It’s NOT by Email!”
• 20-minute private, confidential meetings with an IPR attorney to learn about taking the appropriate steps to protect your patents and trademarks.
• One-on-one meetings with trade buyers from top overseas markets, including Australia and the United Arab Emirates.
• A networking happy hour.

Who should attend? Companies that want to grow their businesses through exporting. The program is designed to offer current exporters the opportunity to exchange best practices and discuss strategies for overcoming problems that cost them time and money, whether it be identifying the right mix of products based on the vehicles on the road in the targeted market; the most cost-effective and expedient way to getting your products to overseas customers; getting paid; and protecting your trademarks, patents and copyrights. The program is also designed for those new to exporting who would like to learn how to get started in growing their customer base to reach some of the estimated 90% of buyers located outside the United States.

2019 SEMA Export Fair registration is limited. The cost is $125 for the first participant per company and $65 for each additional participant from the same company.

By Linda Spencer

2019 Export Fair participants will have the opportunity to meet one-on-one with international buyers and learn top tips and best practices to grow their export sales.

Meet one-on-one with international buyers and learn top tips and best practices to grow your export sales at the 2019 SEMA Export Fair. The July 23–24 event, held at the SEMA Garage in Diamond Bar, California, includes seminars featuring seasoned exporters, overseas buyers and other key stakeholders. The biannual event, co-sponsored with the U.S. Department of Commerce, is limited to the first 100 registrants.

Special features:

• Sessions include: “How to Find Whether Counterfeits of Your Products Are Being Sold on Popular Online Platforms,” such as Alibaba, and the steps to quickly have these fakes removed; “Racing in the UAE and Surrounding Companies: Opportunities for U.S. Manufacturers;” and “How to Communicate Effectively With Overseas Buyers: Hint—It’s NOT by Email!”
• 20-minute private, confidential meetings with an IPR attorney to learn about taking the appropriate steps to protect your patents and trademarks.
• One-on-one meetings with trade buyers from top overseas markets, including Australia and the United Arab Emirates.
• A networking happy hour.

Who should attend? Companies that want to grow their businesses through exporting. The program is designed to offer current exporters the opportunity to exchange best practices and discuss strategies for overcoming problems that cost them time and money, whether it be identifying the right mix of products based on the vehicles on the road in the targeted market; the most cost-effective and expedient way to getting your products to overseas customers; getting paid; and protecting your trademarks, patents and copyrights. The program is also designed for those new to exporting who would like to learn how to get started in growing their customer base to reach some of the estimated 90% of buyers located outside the United States.

2019 SEMA Export Fair registration is limited. The cost is $125 for the first participant per company and $65 for each additional participant from the same company.

By Joanna Agosta Shere

On June 21, 2018, the South Dakota vs. Wayfair case changed the tax landscape for internet sales tax. The U.S. Supreme Court decided in favor of South Dakota in giving states the option of requiring sales tax collection by remote retailers (internet, mail-order, phone, etc.) when the seller doesn’t otherwise have a physical presence in the state (property, employees, sales representatives, etc.). The Court recognized companies could establish a sufficient economic presence in a state to create nexus, in addition to a physical presence. In this case, the Court recognized South Dakota’s law setting economic nexus at $100,000 or 200 in yearly sales transactions into that state as being reasonable. In so doing, the Court overturned its 1992 Quill Corp. vs. North Dakota ruling that required a physical presence when taxing interstate commerce. 

The 2018 Court ruling poses a potential challenge for a small business’ ability to monitor sales where a company does not have a physical presence and address the different state tax policies and procedures. This can be a very difficult, and expensive, landscape to cover for the small business selling online.

First of all, it would be a good recommendation to work with a business tax specialist who can help guide you through the various state requirements. Five states do not have sales tax requirements. Most others now have minimum sales or transaction thresholds for creating economic nexus or are in the process to establishing them. For example, in Massachusetts, you only create nexus once you have sold at least $500,000 worth of goods or services or at least 100 transactions. Many other states have adopted the South Dakota approach of $100,000 of sales or 200 transactions. Once you have reviewed your sales data, you can then determine if you need to collect sales tax.

Only selling business-to-business does not necessarily get you off the hook for collecting sales tax. Most states require that you possess their re-sell certificates in order to not charge for sales tax. These exemption certificates need to be updated periodically depending upon each state’s policies.

An example of another consideration is displaying and/or selling at swap meets. Some states have tradeshow exemptions, but in other cases, by displaying product in that state, you have created physical nexus even if you do not meet the sales or transaction minimum thresholds. Drop shipments may also create nexus. Even if you sell to a business with a re-sell certificate, if you drop ship that order for them into another state, you may be creating nexus unless they are able to provide you with a sales and use tax certificate for each state in which they have customers.  

Trying to keep up with all the different state tax laws can easily become an administrative nightmare. There are some different tax software programs that can help. From the very expensive to more reasonable, prices vary significantly, and you will need to determine which one best suits your need.  

Before dashing out and registering with states to collect sales tax and buying a software program, some good advice might be to step back and review the tax landscape. Are your sales close to meeting any of the state economic thresholds? Do you already have a physical presence in a state (e.g. sales representatives) and a tax collection liability? Are there any other state tax liabilities to consider (e.g. Ohio’s corporate activity tax based on $500,000 or more by an out-of-state company).  The sales tax review process is important since all states have a voluntary disclosure agreement process to address and limit existing tax liabilities, but the process is not available once you have registered to collect state sales tax.  

As always, seek out professionals who specialize in tax concerns. There’s no one solution and you need to do what’s best for your organization. Seeking knowledge on these changes will help protect you from tax liability and penalties down the road.

Below are states pursuing out-of-state sales tax collections, as of February 28, 2019.  

*Rhode Island, Washington and Georgia allow retailers to include a statement telling customers to submit sales tax in lieu of collecting the tax; those retailers must send Georgia customers with more than $500 in purchases a tax statement each year; in Washington, retailers with more than $100,000 in sales to the state must collect tax.
**Colorado has a grace period that will run through May 31, 2019.
***Idaho does not have an economic nexus law, but it does have click-through nexus, where a seller contracts with an in-state retailer to refer customers to the seller for commissions, effective July 1, 2018.
****Tennessee signed an online tax legislation into law, then passed another law prohibiting enforcement of the passed law.

By Joanna Agosta Shere

On June 21, 2018, the South Dakota vs. Wayfair case changed the tax landscape for internet sales tax. The U.S. Supreme Court decided in favor of South Dakota in giving states the option of requiring sales tax collection by remote retailers (internet, mail-order, phone, etc.) when the seller doesn’t otherwise have a physical presence in the state (property, employees, sales representatives, etc.). The Court recognized companies could establish a sufficient economic presence in a state to create nexus, in addition to a physical presence. In this case, the Court recognized South Dakota’s law setting economic nexus at $100,000 or 200 in yearly sales transactions into that state as being reasonable. In so doing, the Court overturned its 1992 Quill Corp. vs. North Dakota ruling that required a physical presence when taxing interstate commerce. 

The 2018 Court ruling poses a potential challenge for a small business’ ability to monitor sales where a company does not have a physical presence and address the different state tax policies and procedures. This can be a very difficult, and expensive, landscape to cover for the small business selling online.

First of all, it would be a good recommendation to work with a business tax specialist who can help guide you through the various state requirements. Five states do not have sales tax requirements. Most others now have minimum sales or transaction thresholds for creating economic nexus or are in the process to establishing them. For example, in Massachusetts, you only create nexus once you have sold at least $500,000 worth of goods or services or at least 100 transactions. Many other states have adopted the South Dakota approach of $100,000 of sales or 200 transactions. Once you have reviewed your sales data, you can then determine if you need to collect sales tax.

Only selling business-to-business does not necessarily get you off the hook for collecting sales tax. Most states require that you possess their re-sell certificates in order to not charge for sales tax. These exemption certificates need to be updated periodically depending upon each state’s policies.

An example of another consideration is displaying and/or selling at swap meets. Some states have tradeshow exemptions, but in other cases, by displaying product in that state, you have created physical nexus even if you do not meet the sales or transaction minimum thresholds. Drop shipments may also create nexus. Even if you sell to a business with a re-sell certificate, if you drop ship that order for them into another state, you may be creating nexus unless they are able to provide you with a sales and use tax certificate for each state in which they have customers.  

Trying to keep up with all the different state tax laws can easily become an administrative nightmare. There are some different tax software programs that can help. From the very expensive to more reasonable, prices vary significantly, and you will need to determine which one best suits your need.  

Before dashing out and registering with states to collect sales tax and buying a software program, some good advice might be to step back and review the tax landscape. Are your sales close to meeting any of the state economic thresholds? Do you already have a physical presence in a state (e.g. sales representatives) and a tax collection liability? Are there any other state tax liabilities to consider (e.g. Ohio’s corporate activity tax based on $500,000 or more by an out-of-state company).  The sales tax review process is important since all states have a voluntary disclosure agreement process to address and limit existing tax liabilities, but the process is not available once you have registered to collect state sales tax.  

As always, seek out professionals who specialize in tax concerns. There’s no one solution and you need to do what’s best for your organization. Seeking knowledge on these changes will help protect you from tax liability and penalties down the road.

Below are states pursuing out-of-state sales tax collections, as of February 28, 2019.  

*Rhode Island, Washington and Georgia allow retailers to include a statement telling customers to submit sales tax in lieu of collecting the tax; those retailers must send Georgia customers with more than $500 in purchases a tax statement each year; in Washington, retailers with more than $100,000 in sales to the state must collect tax.
**Colorado has a grace period that will run through May 31, 2019.
***Idaho does not have an economic nexus law, but it does have click-through nexus, where a seller contracts with an in-state retailer to refer customers to the seller for commissions, effective July 1, 2018.
****Tennessee signed an online tax legislation into law, then passed another law prohibiting enforcement of the passed law.