133【讲解】静姐考研英语每日一句 I 2019英一T4

每日长难句 133

原句：

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 英语一 Text 4】

分析：

📝主句：

The cases...said...

📝从句：

1. 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
2. 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
3. the court overturned...where the business didn't have a physical presence such as a warehouse or office

句子1为宾语从句，句子2为条件状语从句，句子3为定语从句

生词：

overturn v. 推翻，撤销

physical presence 实体存在

warehouse n. 仓库

译文：

最高法院所推翻的案例认为，如果企业将顾客购得的商品运往某个州，而该企业在本州并没有实体存在（比如仓库或办公室），那么该企业就不需要为本州代收销售税。