题目
单选题请阅读Passage 2, 完成小题。 Passage 2 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 taxon online purchases already. Now, rivals will be charging sales tax where they hadn't before. Big chains havebeen collecting sales tax nationwide because they typically have physical stores in whatever state a purchaseis being shipped to. Amazon. com. with its network of warehouses also collects sales tax in every state thatcharges 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 beenable to avoid charging sales taxes when they ship to addresses outside those states. Sellers that use eBay andEtsy, which provide platforms for smaller sellers, also haven't been collecting sales tax nationwide. Under theruling Thursday, states can pass laws requiring out-of-state sellers to collect the state's sales tax fromcustomers and send it to the stale. 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 retailersmay face headaches complying with various state sales tax laws. The Small Business&EntrepreneurshipCouncil advocacy group said in a statement,"Small businesses and internet entrepreneurs are not well servedat all by this decision. " The Supreme Court decision Thursday will______. A．Dette business' relations with states B．put most online business in a dilemma C．make more online shoppers pay sales tax D．force some sates to cut sales tax
单选题请阅读Passage 2, 完成小题。
Passage 2
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 taxon online purchases already. Now, rivals will be charging sales tax where they hadn't before. Big chains havebeen collecting sales tax nationwide because they typically have physical stores in whatever state a purchaseis being shipped to. Amazon. com. with its network of warehouses also collects sales tax in every state thatcharges 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 beenable to avoid charging sales taxes when they ship to addresses outside those states. Sellers that use eBay andEtsy, which provide platforms for smaller sellers, also haven't been collecting sales tax nationwide. Under theruling Thursday, states can pass laws requiring out-of-state sellers to collect the state's sales tax fromcustomers and send it to the stale.
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 retailersmay face headaches complying with various state sales tax laws. The Small Business&EntrepreneurshipCouncil advocacy group said in a statement,"Small businesses and internet entrepreneurs are not well servedat all by this decision. "
The Supreme Court decision Thursday will______.
Passage 2
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 taxon online purchases already. Now, rivals will be charging sales tax where they hadn't before. Big chains havebeen collecting sales tax nationwide because they typically have physical stores in whatever state a purchaseis being shipped to. Amazon. com. with its network of warehouses also collects sales tax in every state thatcharges 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 beenable to avoid charging sales taxes when they ship to addresses outside those states. Sellers that use eBay andEtsy, which provide platforms for smaller sellers, also haven't been collecting sales tax nationwide. Under theruling Thursday, states can pass laws requiring out-of-state sellers to collect the state's sales tax fromcustomers and send it to the stale.
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 retailersmay face headaches complying with various state sales tax laws. The Small Business&EntrepreneurshipCouncil advocacy group said in a statement,"Small businesses and internet entrepreneurs are not well servedat all by this decision. "
The Supreme Court decision Thursday will______.
A．Dette business' relations with states
B．put most online business in a dilemma
C．make more online shoppers pay sales tax
D．force some sates to cut sales tax
题目解答
答案
参考答案：C
解析
考查要点：本题主要考查学生对文章主旨的把握能力，需要理解最高法院裁决对在线销售税的影响，并结合选项判断其核心作用。
解题思路：
- 定位关键信息：文章首段明确指出裁决将使更多在线购物者支付销售税，这是全文的核心结论。
- 排除干扰项：需注意选项中“most online businesses”（B选项）和“states cutting tax”（D选项）与原文中“small online-only retailers”和“states gaining revenue”的差异。
- 逻辑推断：通过分析旧规则与新裁决的对比，明确裁决直接导致消费者税负增加，而非企业与州关系或州主动减税。
核心逻辑链：
- 旧规则漏洞：商家若无实体存在可不代收销售税，导致消费者自行补缴但普遍未执行。
- 新裁决突破：最高法院推翻旧规则，允许各州要求无实体存在商家代收销售税。
- 直接影响：更多在线交易需缴纳销售税，消费者税负增加。
- 选项对应：
- C选项直接对应首段“force more people to pay sales tax”，与裁决核心目标一致。
- B、D选项过度扩大影响范围（如“most online businesses”）或曲解裁决目的（如“cut tax”）。