曹老师您好，下面两个句子粗体部分的v-ing短语到底是现在分词作后置定语还是动名词做同位语呢，个人理解偏向后者，我的理解是两句中v-ing短语与其前面的名词两个部分指的是同一个事物，但资料书中给出的均为前者。

1.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.

2.Those retailers may face headaches complying with various state sales tax laws.