N.Y. Tax Law Section 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.

Source: Section 432 — Tax to be paid but once; foreign and interstate commerce; injunction, https://www.­nysenate.­gov/legislation/laws/TAX/432 (updated Sep. 22, 2014; accessed Oct. 25, 2025).

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Verified:
Oct. 25, 2025

Last modified:
Sep. 22, 2014

§ 432. Tax to be paid but once's source at nysenate​.gov

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