每日長難句 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 英語一 Text 4】

分析：

??主句：

The cases...said...

??從句：

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為賓語從句，句子2為條件狀語從句，句子3為定語從句

生詞：

overturn v. 推翻，撤銷

physical presence 實(shí)體存在

warehouse n. 倉庫

譯文：

最高法院所推翻的案例認(rèn)為，如果企業(yè)將顧客購得的商品運(yùn)往某個(gè)州，而該企業(yè)在本州并沒有實(shí)體存在（比如倉庫或辦公室），那么該企業(yè)就不需要為本州代收銷售稅。