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.
New York Legal Code