§ 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.
Definitions
N.Y. Tax Law § 179, under Department of Taxation and Finance; Commissioner of Taxation and Finance.
N.Y. Tax Law § 179