New York Laws
Article 18 - Taxes on Alcoholic Beverages
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.

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