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i was thinking this would work but it did not

I think you would have to do this with a summary type search, with a summary criteria (formula numeric) of type SUM, formula: `CASE WHEN {account}='67000 NY Sales/Use Tax' THEN 1 END`, equal to 0
Not sure if a summary type search is going to be suitable for you, but I don't believe it's possible to do what you want with a non-summary search

also this question is more suited for <#C2A1ZEMF0|>. But the suiteQL lot are pretty smart (you could definitely achieve this with a SQL query)