1States will be able to force more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states.
主干主语：States；谓语：will be able to force；宾语：more people to pay sales tax when they make online purchases under a Supreme Court decision Thursday that will leave shoppers with lighter wallets but is a big financial win for states
结构这是一个复合长句，主干为States will be able to force more people to pay sales tax。句首插入介词短语under a Supreme Court decision Thursday作状语，修饰整个谓语动作。宾语部分包含when引导的时间状语从句和that引导的定语从句，修饰decision。that从句中包含will leave... but is...的并列结构，but连接两个并行谓语，强调判决的双重结果。句中还包括形容词词组lighter wallets作表语，整体结构复杂，包含多重修饰和并列成分。
译文各州将能够迫使更多人在网购时缴纳销售税，这取决于星期四的最高法院判决，这个判决将让购物者钱包变轻，但对各州来说是一个巨大的财政收益。
考点最高法院判决的将来时态描述未来影响 / 宾语中嵌套定语从句和并列结构
2The 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.
主干主语：The cases the court overturned；谓语：said；宾语：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
结构这是一个复合长句，主句The cases the court overturned是主语，谓语said后面接that引导的宾语从句。宾语从句中包含if引导的条件状语从句，条件从句中又嵌套where引导的定语从句，修饰state。such as a warehouse or office是插入语，对physical presence进行举例说明，整个句子结构层层嵌套，主谓宾关系清晰但修饰成分繁复。
译文最高法院推翻的这些案件表示，如果一家企业向其在该州没有实体店（如仓库或办公室）的州运送顾客的商品，那么该企业无需为该州代收销售税。
考点条件状语从句中嵌套定语从句 / 宾语从句的虚拟语气和时态
3Customers were generally responsible for paying the sales tax to the state themselves if they weren’t charged it, but most didn’t realize they owed it and few paid.
主干主语：Customers；谓语：were generally responsible for paying；宾语：the sales tax to the state themselves if they weren’t charged it, but most didn’t realize they owed it and few paid
结构这是一个并列复合句，主句Customers were generally responsible for paying the sales tax to the state themselves接if引导的条件状语从句，but连接两个并列分句构成转折。第二个分句most didn’t realize they owed it是主句，and few paid是并列部分。句子中包含时间副词generally和虚拟语气 weren’t charged it，结构上主干清晰但包含条件从句和转折并列。
译文顾客一般有责任自己向州政府支付销售税，如果他们没有被收取的话，但是大多数人并没有意识到自己欠税，而且很少有人支付。
考点条件状语从句的虚拟语气 / 并列句中的转折连词but
4“Each year the physical presence rule becomes further removed from economic reality and results in significant revenue losses to the States,” he wrote in an opinion joined by four other justices.
主干主语：Each year the physical presence rule；谓语：becomes further removed from economic reality and results in significant revenue losses to the States；宾语：the States
结构这是一个复合长句，引用部分Each year the physical presence rule becomes further removed from economic reality and results in significant revenue losses to the States是完整句子，he wrote是插入成分，in an opinion joined by four other justices是介词短语作后置修饰句子的方式，joined by是过去分词短语作后置定语修饰opinion。句中包含and连接的并列谓语结构，整体修饰关系复杂。
译文“每年，实体店原则越来越脱离经济现实并导致各州大量收入损失，”他在一份由另外四位大法官联署的意见书中这样写道。
考点插入语he wrote / 过去分词短语作后置定语
5Amazon.com, with its network of warehouses, also collects sales tax in every state that charges it, though third-party sellers who use the site don’t have to.
主干主语：Amazon.com；谓语：also collects；宾语：sales tax in every state that charges it, though third-party sellers who use the site don’t have to
结构这是一个复合长句，主句Amazon.com collects sales tax in every state that charges it是核心结构。with its network of warehouses是插入语，对Amazon.com进行补充说明。that charges it是定语从句修饰state，though引导让步状语从句，though third-party sellers who use the site don’t have to是对主句的让步补充，整个句子包含插入语、定语从句和让步从句。
译文亚马逊公司凭借其仓库网络，也在所有向其收取销售税的州收取销售税，尽管使用该平台的第三方卖家不必这样做。
考点插入语with its network of warehouses / 让步状语从句though