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  • SECTION 177
    Construction
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  • ARTICLE 8
    Department of Taxation and Finance; Commissioner of Taxation and Finance
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  • SECTION 180
    Independent analysis
    • This entry was published on 2014-09-22
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    SECTION 179

    Definitions

    Tax (TAX) CHAPTER 60, ARTICLE 8

    § 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.