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By SEMA Washington, D.C., Staff

Last June, the U.S. Supreme Court ruled that states may require internet retailers to collect sales taxes even when they have no physical presence in the state. The Court overturned the 1992 “Quill vs. North Dakota” decision, which said that retailers must have a certain level of physical presence (nexus) before that state can force the retailer to collect taxes.  

The court supported a South Dakota law passed in 2016 that required an out-of-state retailer to collect sales taxes regardless of whether there was a physical presence. The South Dakota law established a small-business exemption for retailers with less than $100,000 or 200 transactions in annual sales. The court found that the combination of an exemption and free or affordable software for calculating the taxes should help address collection challenges.

More than 30 states will now require collection, immediately or in the near future. Most of the states have taken South Dakota’s approach and created a small business exemption for retailers with less than $100,000 or 200 transactions per year, or a bit more than that amount. A few state laws are already in effect and many others are scheduled to start in 2019, including California, which is set to start on April 1, 2019. The list of states requiring collection include Alabama, Arkansas, California, Colorado, Connecticut, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Washington, West Virginia and Wisconsin.

Five states do not impose sales tax—Delaware, New Hampshire, Montana, Oregon and Alaska (although some municipalities in Alaska do).  

The U.S. Supreme Court noted that Congress has always had the authority to enact legislation to authorize collection, but that has not occurred to date. The court ruling along with implementation by many states may now spur Congress to establish a single federal standard, including a uniform small-business exemption and limited ability for states to pursue out-of-state audits. Various studies estimate that the potential amount of uncollected state sales taxes may range from $13 to $33 billion.

Below are states pursuing out-of-state sales tax collections as of January 24, 2019. For additional information, SEMA recommends that you contact your accountant or tax professional. If you have any questions, contact Stuart Gosswein at stuartg@sema.org.

*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.
***Tennessee signed an online tax legislation into law, then passed another law prohibiting enforcement of the passed law.

By SEMA Washington, D.C., Staff

Last June, the U.S. Supreme Court ruled that states may require internet retailers to collect sales taxes even when they have no physical presence in the state. The Court overturned the 1992 “Quill vs. North Dakota” decision, which said that retailers must have a certain level of physical presence (nexus) before that state can force the retailer to collect taxes.  

The court supported a South Dakota law passed in 2016 that required an out-of-state retailer to collect sales taxes regardless of whether there was a physical presence. The South Dakota law established a small-business exemption for retailers with less than $100,000 or 200 transactions in annual sales. The court found that the combination of an exemption and free or affordable software for calculating the taxes should help address collection challenges.

More than 30 states will now require collection, immediately or in the near future. Most of the states have taken South Dakota’s approach and created a small business exemption for retailers with less than $100,000 or 200 transactions per year, or a bit more than that amount. A few state laws are already in effect and many others are scheduled to start in 2019, including California, which is set to start on April 1, 2019. The list of states requiring collection include Alabama, Arkansas, California, Colorado, Connecticut, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Washington, West Virginia and Wisconsin.

Five states do not impose sales tax—Delaware, New Hampshire, Montana, Oregon and Alaska (although some municipalities in Alaska do).  

The U.S. Supreme Court noted that Congress has always had the authority to enact legislation to authorize collection, but that has not occurred to date. The court ruling along with implementation by many states may now spur Congress to establish a single federal standard, including a uniform small-business exemption and limited ability for states to pursue out-of-state audits. Various studies estimate that the potential amount of uncollected state sales taxes may range from $13 to $33 billion.

Below are states pursuing out-of-state sales tax collections as of January 24, 2019. For additional information, SEMA recommends that you contact your accountant or tax professional. If you have any questions, contact Stuart Gosswein at stuartg@sema.org.

*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.
***Tennessee signed an online tax legislation into law, then passed another law prohibiting enforcement of the passed law.

By SEMA Washington, D.C., Staff

Last June, the U.S. Supreme Court ruled that states may require internet retailers to collect sales taxes even when they have no physical presence in the state. The Court overturned the 1992 “Quill vs. North Dakota” decision, which said that retailers must have a certain level of physical presence (nexus) before that state can force the retailer to collect taxes.  

The court supported a South Dakota law passed in 2016 that required an out-of-state retailer to collect sales taxes regardless of whether there was a physical presence. The South Dakota law established a small-business exemption for retailers with less than $100,000 or 200 transactions in annual sales. The court found that the combination of an exemption and free or affordable software for calculating the taxes should help address collection challenges.

More than 30 states will now require collection, immediately or in the near future. Most of the states have taken South Dakota’s approach and created a small business exemption for retailers with less than $100,000 or 200 transactions per year, or a bit more than that amount. A few state laws are already in effect and many others are scheduled to start in 2019, including California, which is set to start on April 1, 2019. The list of states requiring collection include Alabama, Arkansas, California, Colorado, Connecticut, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Washington, West Virginia and Wisconsin.

Five states do not impose sales tax—Delaware, New Hampshire, Montana, Oregon and Alaska (although some municipalities in Alaska do).  

The U.S. Supreme Court noted that Congress has always had the authority to enact legislation to authorize collection, but that has not occurred to date. The court ruling along with implementation by many states may now spur Congress to establish a single federal standard, including a uniform small-business exemption and limited ability for states to pursue out-of-state audits. Various studies estimate that the potential amount of uncollected state sales taxes may range from $13 to $33 billion.

Below are states pursuing out-of-state sales tax collections as of January 24, 2019. For additional information, SEMA recommends that you contact your accountant or tax professional. If you have any questions, contact Stuart Gosswein at stuartg@sema.org.

*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.
***Tennessee signed an online tax legislation into law, then passed another law prohibiting enforcement of the passed law.

By Kristopher Porter

The Hot Rod Industry Alliance (HRIA) invites members who are in town for the MPMC Media Trade Conference or the Grand National Roadster Show to its open meeting, to be held Friday, January 25, at the Sheraton Fairplex Hotel and Conference Center in Pomona, California, from 9:00 a.m.–10:30 a.m.

This is a great opportunity to learn about HRIA’s latest initiatives and find out how to get more involved with the council and the hot-rod industry at large. HRIA select committee members, along with SEMA staff, will be on hand to answer questions for those interested in joining HRIA. A continental breakfast will be provided.  

For more information, contact SEMA Council Director Jim Skelly at 909-978-6690, or via email at jimsk@sema.org.

Register now!

By Kristopher Porter

The Hot Rod Industry Alliance (HRIA) invites members who are in town for the MPMC Media Trade Conference or the Grand National Roadster Show to its open meeting, to be held Friday, January 25, at the Sheraton Fairplex Hotel and Conference Center in Pomona, California, from 9:00 a.m.–10:30 a.m.

This is a great opportunity to learn about HRIA’s latest initiatives and find out how to get more involved with the council and the hot-rod industry at large. HRIA select committee members, along with SEMA staff, will be on hand to answer questions for those interested in joining HRIA. A continental breakfast will be provided.  

For more information, contact SEMA Council Director Jim Skelly at 909-978-6690, or via email at jimsk@sema.org.

Register now!

By Jason Catullo

Exhibitors, attendees and media can get a jump-start on travel plans for the SEMA Show by taking advantage of discounted airfare available through www.SEMAShow.com.

SEMA Show attendees and exhibitors can start making travel arrangements by taking advantage of the discounted airfare options available through SEMAShow.com.

SEMA Show organizers work with major air carriers to offer discounted airfare for exhibitors, attendees and media heading to the SEMA Show. Alaska, Delta and United are among the airlines offering up to 10% off on round-trip airfare to Las Vegas.

Each airline provides discounts for all Showgoers, whether they arrive a few days before the Show, or leave several days after. The valid travel dates that the discounts are available are below.

Travel Dates for Airfare Discounts

• Alaska Airlines: October 29, 2019 – November 12, 2019
• Delta Airlines: November 2, 2019 – November 11, 2019
• United Airlines: November 2, 2019 – November 11, 2019

For rates, booking information, discount codes and additional details on airfare, visit the SEMA Show Travel and Lodging page.

The 2019 SEMA Show takes place Tuesday–Friday, November 5–8, in Las Vegas. Visit www.SEMAShow.com/buyabooth to secure booth space for the 2019 SEMA Show.

Complete information about the 2019 Show is available at www.SEMAShow.com.   

By Jason Catullo

Exhibitors, attendees and media can get a jump-start on travel plans for the SEMA Show by taking advantage of discounted airfare available through www.SEMAShow.com.

SEMA Show attendees and exhibitors can start making travel arrangements by taking advantage of the discounted airfare options available through SEMAShow.com.

SEMA Show organizers work with major air carriers to offer discounted airfare for exhibitors, attendees and media heading to the SEMA Show. Alaska, Delta and United are among the airlines offering up to 10% off on round-trip airfare to Las Vegas.

Each airline provides discounts for all Showgoers, whether they arrive a few days before the Show, or leave several days after. The valid travel dates that the discounts are available are below.

Travel Dates for Airfare Discounts

• Alaska Airlines: October 29, 2019 – November 12, 2019
• Delta Airlines: November 2, 2019 – November 11, 2019
• United Airlines: November 2, 2019 – November 11, 2019

For rates, booking information, discount codes and additional details on airfare, visit the SEMA Show Travel and Lodging page.

The 2019 SEMA Show takes place Tuesday–Friday, November 5–8, in Las Vegas. Visit www.SEMAShow.com/buyabooth to secure booth space for the 2019 SEMA Show.

Complete information about the 2019 Show is available at www.SEMAShow.com.   

By Jason Catullo

Exhibitors, attendees and media can get a jump-start on travel plans for the SEMA Show by taking advantage of discounted airfare available through www.SEMAShow.com.

SEMA Show attendees and exhibitors can start making travel arrangements by taking advantage of the discounted airfare options available through SEMAShow.com.

SEMA Show organizers work with major air carriers to offer discounted airfare for exhibitors, attendees and media heading to the SEMA Show. Alaska, Delta and United are among the airlines offering up to 10% off on round-trip airfare to Las Vegas.

Each airline provides discounts for all Showgoers, whether they arrive a few days before the Show, or leave several days after. The valid travel dates that the discounts are available are below.

Travel Dates for Airfare Discounts

• Alaska Airlines: October 29, 2019 – November 12, 2019
• Delta Airlines: November 2, 2019 – November 11, 2019
• United Airlines: November 2, 2019 – November 11, 2019

For rates, booking information, discount codes and additional details on airfare, visit the SEMA Show Travel and Lodging page.

The 2019 SEMA Show takes place Tuesday–Friday, November 5–8, in Las Vegas. Visit www.SEMAShow.com/buyabooth to secure booth space for the 2019 SEMA Show.

Complete information about the 2019 Show is available at www.SEMAShow.com.   

Compiled by SEMA Editors

The inaugural Sonoma Speed Festival will feature the Masters Historic Formula One USA and Masters Endurance Legends USA, May 31–June 2 at Sonoma Raceway.

Sonoma Speed Festival Secures Two Masters Historic Racing Grids for Inaugural Event

The inaugural Sonoma Speed Festival will feature the Masters Historic Formula One USA and Masters Endurance Legends USA—the first time these two grids will appear at any event—when the international race and wine festival takes place, May 31–June 2 at Sonoma Raceway in Sonoma, California. According to Masters Founder and President Ron Maydon, it was time to bring out the new Masters Endurance Legends USA class of racing because of the demand and inventory of cars available from the time period. Historic Motor Sports Association is sanctioning all racing for the Sonoma Speed Festival. The new Masters Endurance Legends USA series will feature all cars that were eligible to enter major endurance events from 1982–2016.

Courtney Force

Courtney Force Stepping Away From Driving Duties

The winningest female Funny Car driver in NHRA history, Courtney Force, a top-10 finisher in the NHRA Mello Yello Drag Racing Series in six of her seven professional seasons, has announced that she will be climbing out of the driver’s seat of her 11,000hp, 330-mph John Force Racing Advance Auto Parts Chevy Camaro SS Funny Car. While her driving duties will come to an end, Force looks forward to continuing to stay involved within the sport of NHRA Championship Drag Racing by supporting her teammates and maintaining off-track partnerships.

Hagerty Joins with SCCA to Become Official Insurance Partner

During its annual meeting, Sports Car Club of America (SCCA) announced that Hagerty has signed on to become the official insurance partner of SCCA. As an official partner, SCCA President and CEO Mike Cobb said Hagerty helps provide the support necessary to execute the more than 2,000 events the Club conducts each year through its 116 regions and subsidiary divisions. SCCA’s current event insurance supplier has not changed with the addition of Hagerty as the official insurance partner of SCCA.

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