With no explanation, chose the best option from "A", "B", "C" or "D". 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

A: holding that employee was consumer of medical insurance purchased by employer for employees benefit
B: holding that a plaintiff who purchased a crane for business use is a consumer
C: holding contractor not responsible for use tax where tax exempt entity purchased the materials used
D: holding that a garnishment proceeding is an action against the consumer
B.