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New Jersey Statutes, Title: 54, TAXATION

    Chapter 40a:

      Section: 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.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:40a-48 (if available):



Court decisions that cite this statute: CLICK HERE.