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.
Somehow, according to the ruling, every Arizona factory and wholesaler selling........