(a) “Internet access service” means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information, and other services as part of a package of services offered to consumers. The term does not include telecommunications services.
(b) “Internet access service” does not include and the exemption under § 151.325 does not apply to any other taxable service listed in § 151.0101(a), unless the taxable service is provided in conjunction with and is merely incidental to the provision of Internet access service.

(c) On and after October 1, 1999, “Internet access service” is not included in the definitions of “data processing service” and “information service.”