New York Laws
Part 4 - Administrative Provisions
1144 - Reference to Tax.

ยง 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.