<prompt> Translate the following text to EnglishKwa mfano, katika kesi ya kuuza divai, majimbo yana mamlaka ya kodi juu ya shughuli ikiwa muuzaji ana uwepo wa kutosha wa kimwili katika jimbo.  <response>: Again, as in the case of wine sales, states have taxing jurisdiction over transactions only if the seller has sufficient physical presence in the state. 