The Supreme Court’s Wayfair decision overturned its 1992 Quill decision, which required a business to have a physical presence before it could be compelled to collect sales tax.
Independent retailers in the automotive aftermarket remain the most used sales channel for getting parts to consumers, according to the new SEMA Industry Perspectives Report, the latest resource for SEMA members to gain insight on the health of the industry on a wide range of business metrics.