As far as your ruling, it has NEVER been enforced so it is USELESS!
That ruling has been used and enforced dozens of times throughout the country since it was made and presently the State is just waiting for the Second Circuit to accept an en banc hearing. The last ruling from the Second Circuit was that it is strictly a matter of State tax law. But waiting for the Second Circuit is like having constipation. They sat on the case for over a year before they ruled against the counties based on sovereign immunity and SCOTUS snatched up the appeal immediately. But SCOTUS passed the ball back because the Oneida got scared that SCOTUS would rescind their sovereign immunity. There is no law granting such, but was made common law based on a court ruling which could be overturned.