Section 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.En. Sec. 5, Ch. 426, L. 1999.