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N.Y. TAX Law § 1144

This is the official text of N.Y. TAX Law § 1144, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Reference to tax

Official statutory text

§ 1144. Reference to tax. Whenever reference is made in placards or\nadvertisements or in any other publications to any tax imposed by this\narticle, such reference shall be in substantially the following form:\n"sales and use tax"; except that in any bill, receipt, statement or\nother evidence or memorandum of sale, services rendered, amusement\ncharges, dues, rent or occupancy, issued or employed by a person\nrequired to collect tax, if the tax is required to be stated separately\nthereon as provided in subdivision (a) of section eleven hundred\nthirty-two, the word "tax" will suffice.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.