New York Laws
Article 28-B - Simplified Sales and Use Tax Administration
1177 - Limited Binding and Beneficial Effect.

(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.