考研英语：长难句解析（54）

　　【例句】(2019英语一Text4)

　　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.

　　【解题技巧】找到主语和谓语, if后的条件状语从句中，where引导的定语从句修饰state

　　【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。