goods, commodities, services or anything offered, directly or indirectly to the public for sale.” N.J. Stat. § 56:8-1(c). Plaintiffs must also show that the alleged fraud occurred in connection with a “sale.” “ ‘Sale’ is also defined broadly to include ‘any sale, rental or distribution, offer for sale, rental or distribution or attempt directly or indirectly to sell, rent or distribute.’ ” Coastal Group, Inc., siery, 179 F.R.D. 450, 469 (D.N.J.1998)); see also Windsor Card Shops, 957 F.Supp. at 567 n. 6 (a wholesale purchaser and seller of greeting cards is not a “consumer”). However, New Jersey courts have found that businesses who purchase and use products are “consumers” under the NJCFA. See, e.g., Naporano Iron & Metal Co. v. American Crane Corp., 79 F.Supp.2d 494, 509 (D.N.J.1999)(<HOLDING>); Hundred E. Credit Corp., 212 N.J.Super. at
holding contractor not responsible for use tax where tax exempt entity purchased the materials used holding that employee was consumer of medical insurance purchased by employer for employees benefit holding that a plaintiff who purchased a crane for business use is a consumer holding that a garnishment proceeding is an action against the consumer holding that a company who purchased computer parts to use in its computers is a consumer