N.Y. Tax Law § 179

Current through 2024 NY Law Chapter 456
Section 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.

N.Y. Tax Law § 179