2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:40A-48 - "Face-to-face Sale" Defined.
54:40A-48 "Face-to-face sale" defined.
3.As used in this act, face-to-face sale'' means a sale in which the purchaser is in the physical presence of the seller or the seller's employee or agent at the time of the sale. A "face-to-face sale" does not include any transaction conducted by mail order, the Internet, telephone, or any other anonymous transaction method in which the buyer is not in the seller's physical presence or the physical presence of the seller's employee or agent at the time of the sale.
L.2005,c.85,s.3.
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