Prevent user from saving the form when no data is modified and validation fails.
What you're describing is not a business requirement. You're describing a particular technical design of an unknown business requirement. If you got this from users, it explains why the design is strange - end users usually aren't software architects. Don't let them doing your job. Instead, find out what they need to achieve and then utilize your skills and experience to design a technical solution meeting the requirements.
In this case, users want to ensure that sales tax group is filled in, but the design doesn't ensure it. The first question you should ask them is why they want to do such a validation. This will tell you more about when the validation needs to happen. For example, maybe you'll learn that they require the value filled in always, so you'll need to ensure that. Or maybe you'll find that they need the value at a particular time, e.g. when posting an invoice for the customer, which again isn't covered by the current design and you should do a validation inside that process.