N.Y. Tax Law § 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.