N.Y. TAX Law § 179
This is the official text of N.Y. TAX Law § 179, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Definitions
Official statutory text
§ 179. Definitions. 1. For purposes of this article, Internet access\nservice shall not constitute a telecommunication service, nor shall the\nprovision of Internet access service constitute the carrying on of a\ntelephone, local telephone, telegraph, or transmission business.\n 2. The term "Internet access service" shall have the meaning ascribed\nthereto in subdivision (v) of section eleven hundred fifteen of this\nchapter.\n
Status: in_force · Read it on the official government site
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