N.Y. Tax Law § 179

§ 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