2022年MAud考研英语每日一练之长难句翻译练习（3月12日）

MAud考研英语每日一练：

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

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

结构

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。

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。

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