N.Y. Tax Law § 432

§ 432. Tax to be paid but once; foreign and interstate commerce;\ninjunction. Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of the taxes imposed\nby this article more than once on any quantity of alcoholic beverages\nsold or used within this state. No provision of this article shall apply\nor be construed to apply to foreign or interstate commerce, except in so\nfar as the same may be effective pursuant to the United States\nconstitution and to the laws of the United States enacted pursuant\nthereto. The supreme court shall have jurisdiction to restrain the\ndepartment, by injunction, from collecting a tax under this article upon\nany sale as to which, by reason of the United States constitution and\nthe laws of the United States enacted pursuant thereto, such a tax\ncannot be imposed.\n