New York Tax Code § 1144

Reference to tax
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§ 1144. Reference to tax. Whenever reference is made in placards or\nadvertisements or in any other publications to any tax imposed by this\narticle, such reference shall be in substantially the following form:\n"sales and use tax"; except that in any bill, receipt, statement or\nother evidence or memorandum of sale, services rendered, amusement\ncharges, dues, rent or occupancy, issued or employed by a person\nrequired to collect tax, if the tax is required to be stated separately\nthereon as provided in subdivision (a) of section eleven hundred\nthirty-two, the word "tax" will suffice.\n

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