The cases the court overturned said that if a business was shipping a customer’s purchase to a state where the business didn’t have a physical presence such as a warehouse or office, the business didn’t have to collect sales tax for the state. (2019年 英语一 Text4)
【难点分析】本句难点在于that引导的宾语从句中结构相对复杂。宾语从句的主干为the business didn’t have to collect sales tax for the state,if引导的是条件状语从句,其中,where the business ... office是定语从句,修饰先行词a state,such as a warehouse or office是同位语,补充说明a physical presence。
【参考译文】法院推翻的案件表明,如果企业将消费者购买的商品运送到没有一个仓库或办公室之类实体存在的州,那么这家企业就不必为该州征收销售税。