Legislation

Search OpenLegislation Statutes

previous
  • SECTION 177
    Construction
    • up
  • ARTICLE 8
    Department of Taxation and Finance; Commissioner of Taxation and Finance
    • next
  • SECTION 180
    Independent analysis
    • Viewing most recent revision (from 2014-09-22)

    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.