N.Y. Tax Law § 432: 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.