New York § 179 Definitions

New York Statutes

§ 179 — Definitions

New York § 179

Law TAXTax

Art. 8Department of Taxation and Finance; Commissioner of Taxation and Finance

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Bluebook

N.Y. Tax § 179 (2026).

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

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§ 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