NY Tax L § 179 - Definitions

§ 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.