If you want to toggle the action taken within the change event then use a global variable to hold the state of the toggle button
standard code module
sheet event code
If you have ribbon load event you can set the status of the variable there to match that of the toggle button.
If you need to execute the change event when the toggle button is enabled then move the code that checks and updates the sheet out of the event into a routine you can call.
You would also need to call that routine from the event
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