§ 15-53-135

15-53-135. Separate statement of tax -- no advertising to absorb or refund tax. (1) The excise tax imposed by this part must be separately stated on the end-user customer's bill or statement. (2) A telecommunications services provider may not advertise, hold out, or state to the public or to any customer that the tax imposed by this part will be absorbed or refunded. History: En. Sec. 5, Ch. 426, L. 1999.