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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 8
Department of Taxation and Finance; Commissioner of Taxation and Finance
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SECTION 177
Construction
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SECTION 180
Independent analysis
This entry was published on 2014-09-22
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SECTION 179
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 179. Definitions. 1. For purposes of this article, Internet access
service shall not constitute a telecommunication service, nor shall the
provision of Internet access service constitute the carrying on of a
telephone, local telephone, telegraph, or transmission business.

2. The term "Internet access service" shall have the meaning ascribed
thereto in subdivision (v) of section eleven hundred fifteen of this
chapter.