《红宝书》考研英语词汇
每日一句
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.
词汇突破
overturn [ˌoʊvərˈtɜːrn]
vt. 推翻；倾覆；破坏
vi. 推翻；倾覆
n. 倾覆；周转；破灭
presence [ˈprezns]
n. 存在；出席；参加；风度；仪态
overturn
结构分析
本句的主干是 The cases said that…，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为宾语从句。该宾语从句主干为 the business didn't have to collect sales tax for the state，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 为宾语从句中的条件状语从句，其中 where the business didn't have a physical presence such as a warehouse or office 为限制性定语从句，修饰先行词 a state。the court overturned 为限制性定语从句，修饰先行词 The cases。
参考译文
法院驳回的案件说，如果一个企业将客户的购买货物运输到没有实体存在的州，如仓库或办公室，那么该企业就不必为该州征收销售税。
