N.Y. Tax Law § 1144: Reference to tax

§ 1144. Reference to tax. Whenever reference is made in placards or

advertisements or in any other publications to any tax imposed by this

article, such reference shall be in substantially the following form:

"sales and use tax"; except that in any bill, receipt, statement or

other evidence or memorandum of sale, services rendered, amusement

charges, dues, rent or occupancy, issued or employed by a person

required to collect tax, if the tax is required to be stated separately

thereon as provided in subdivision (a) of section eleven hundred

thirty-two, the word "tax" will suffice.