New York Consolidated Laws, Tax Law - 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.