State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 179

§  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.

State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 179

§  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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-8 > 179

§  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.