Statute · New York Tax Law
N.Y. Tax Law § 179 — Definitions
N.Y. Tax Law § 179
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 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.
Citator
N.Y. Tax Law § 179 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.