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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-48

"Face-to-face sale" defined

Official textlis.njleg.state.nj.uslast amended

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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In this chapter (40 sections)
  1. 54:40A-13. · Credit sales of revenue stamps
  2. 54:40A-14. · Manner of affixing stamps
  3. 54:40A-15 · Distributors to affix stamps
  4. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  5. 54:40A-17 · Use of stamp metering machine
  6. 54:40A-18. · Sale of stamps to out-of-State distributors
  7. 54:40A-19. · Redemption and refund of stamps
  8. 54:40A-20. · Power of director to administer act
  9. 54:40A-21. · State Tax Uniform Procedure Law applicable
  10. 54:40A-22. · Power to appoint assistants; special agents; powers
  11. 54:40A-23. · Records to be kept by taxpayer; inventories
  12. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  13. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  14. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  15. 54:40A-26 · Refusal or failure to produce records
  16. 54:40A-27 · Interfering with administration of the act
  17. 54:40A-28 · Sale of cigarettes without required stamp, violations
  18. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  19. 54:40A-29. · Forging or counterfeiting revenue stamps
  20. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  21. 54:40A-30 · Unstamped cigarettes subject to confiscation
  22. 54:40A-32 · Records; possession and transportation of unstamped…
  23. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  24. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  25. 54:40A-38. · Appropriation for enforcement of act
  26. 54:40A-39. · Appropriation for refund claims
  27. 54:40A-40. · Powers of director upon approval of act
  28. 54:40A-41. · Constitutionality
  29. 54:40A-42. · Repealer
  30. 54:40A-43. · Effective date
  31. 54:40A-44 · Advertisements; penalties therefor
  32. 54:40A-45. · Tobacco industry advisory council; membership; report
  33. 54:40A-46 · Short title
  34. 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
  35. 54:40A-48 · "Face-to-face sale" defined
  36. 54:40A-49 · Conditions for non-face-to-face sale of cigarettes
  37. 54:40A-50 · Additional penalties, schedule
  38. 54:40A-51 · Annual report
  39. 54:40A-52 · Vending machine sales unaffected
  40. 54:40A-53 · Other laws applicable
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