2012 New York Consolidated Laws
TAX - Tax
Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
1177 - Limited binding and beneficial effect.

 
    §  1177.  Limited  binding  and  beneficial  effect. (a) The agreement
  authorized by this article binds and inures only to the benefit  of  New
  York  state  and the other member states. No person, other than a member
  state, is an intended beneficiary of the agreement.  Any  benefit  to  a
  person  other  than a state is established by the laws of New York state
  and the other member states and not by the terms of the agreement.
    (b) Consistent with subdivision (a) of this section, no  person  shall
  have  any cause of action or defense under the agreement or by virtue of
  New York state's approval of the agreement. No person may challenge,  in
  any action brought under any provision of law, any action or inaction by
  any  department,  agency, or other instrumentality of New York state, or
  any political subdivision of New York  state  on  the  ground  that  the
  action or inaction is inconsistent with the agreement.
    (c)  No  law  of  New  York  state, or the application thereof, may be
  declared invalid as to any person or circumstance on the ground that the
  provision or application is inconsistent with the agreement.