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States will be able to force more people

练习题库2022-08-02  54
问题 States 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.　　The Supreme Court’s opinion Thursday overruled a pair of decades-old decisions that states said cost them billions of dollars in lost revenue annually. The decisions made it more difficult for states to collect sales tax on certain online purchases.　　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. Customers 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.　　Justice Anthony Kennedy wrote that the previous decisions were flawed. “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. Kennedy wrote that the rule “limited States’ ability to seek long-term prosperity and has prevented market participants from competing on an even playing field”.　　The ruling is a victory for big chains with a presence in many states, since they usually collect sales tax on online purchases already. Now, rivals will be charging sales tax where they hadn't before. Big chains have been collecting sales tax nationwide because they typically have physical stores in whatever state a purchase is being shipped to. Amazon.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.　　Until now, many sellers that have a physical presence in only a single state or a few states have been able to avoid charging sales taxes when they ship to addresses outside those states. Sellers that use eBay and Etsy, which provide platforms for smaller sellers, also haven’t been collecting sales tax nationwide. Under the ruling Thursday, states can pass laws requiring out-of-state sellers to collect the state’s sales tax from customers and send it to the State.　　Retail trade groups praised the ruling, saying it levels the playing field for local and online businesses. The losers, said retail analyst Neil Saunders, are online-only retailers, especially smaller ones. Those retailers may face headaches complying with various state sales tax laws. The Small Business & Entrepreneurship Council advocacy group said in a statement, “Small businesses and internet entrepreneurs are not well served at all by this decision.”In dealing with the Supreme Court decision Thursday, the author _____.A. gives a factual account of it and discusses its consequencesB. describes the long and complicated process of its makingC. presents its main points with conflicting views on themD. cites some cases related to it and analyzes their implications
选项 A. gives a factual account of it and discusses its consequences
B. describes the long and complicated process of its making
C. presents its main points with conflicting views on them
D. cites some cases related to it and analyzes their implications
答案 A
解析 主旨大意题。文章首段引出最高法院的新裁决；二到四段介绍了被否决的旧裁决及其缺陷；五至七段阐述了新裁决对大型连锁企业及竞争对手、各州政府以及其他相关企业的影响。纵观全文，作者一直是在实事求是地叙述并讨论其影响，故选项A正确。文中在阐述新裁决的相关影响时，简单列举了一些案例，但并未就案例本身所造成的影响进行分析，故排除D选项。
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