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Definitions of dot com:

You have no doubt heard and read the term ‘dot com’ in recent months as the media reports about the stock market frenzy in investing in Internet companies whose domain names end in the extension, .com. Domain names are used in URLs to identify particular Web pages. For example, in the URL http://www.pcwebopedia.com/index.html, the domain name is pcwebopedia.com. Every domain name has a suffix that indicates which top-level (TLD) domain it belongs to. ...
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Commercial Enterprises, Companies, etc.
www.webwonderdesign.com/gloss.htm
an expression referring to the internet industry. Frequently used in the context of ‘a dot com company’ and ‘a dot com millionaire’.
www.winters.co.uk/factsheets/ecommerce.html
dot-com: a company that operates its business primarily on the internet using a URL that ends in `.com'
wordnet.princeton.edu/perl/webwn
Dot-com (also dotcom or redundantly dot.com) companies were the collection of start-up companies selling products or services using or somehow related to the Internet. They proliferated in the late 1990s dot-com boom, a speculative frenzy of investment in Internet and Internet-related technical stocks and enterprises. The name derives from the fact that many of them have the ".com" TLD suffix built into their company name.
en.wikipedia.org/wiki/Dot_com