2006 New York Code - Tax To Be Paid But Once; Foreign And Interstate Commerce; Injunction.

 
    §  432.  Tax  to  be  paid  but once; foreign and interstate commerce;
  injunction. Nothing in this article shall be construed  to  require  the
  payment  to  the department of taxation and finance of the taxes imposed
  by this article more than once on any quantity  of  alcoholic  beverages
  sold or used within this state. No provision of this article shall apply
  or be construed to apply to foreign or interstate commerce, except in so
  far  as  the  same  may  be  effective  pursuant  to  the  United States
  constitution and to the laws  of  the  United  States  enacted  pursuant
  thereto.  The  supreme  court  shall  have  jurisdiction to restrain the
  department, by injunction, from collecting a tax under this article upon
  any sale as to which, by reason of the United  States  constitution  and
  the  laws  of  the  United  States  enacted pursuant thereto, such a tax
  cannot be imposed.