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2016 New York Laws
TAX - Tax
Article 8 - (Tax) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
179 - Definitions.

NY Tax L § 179 (2016) What's This?
  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.

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