Article 1, sec. 8, clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; . . .

And the tenth amendment: The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.

Such a law as you propose would be unconstitutional and the state government could not protects its citizens from the consequences that would come from withholding their taxes. While we’re talking about taxes here, the tenth amendment is also what protects citizens in deep red states from their oppressive state governments (despite their best efforts).