N.J. Admin. Code § 18:2-7.2
For purposes of this subchapter, the following terms are defined as follows:
"Database management system" means a software system that controls, relates, retrieves, and provides accessibility to data stored in a database.
"Electronic data interchange" or "EDI technology" means the computer-to-computer exchange of business transactions in a standardized structured electronic format.
"Hard-copy" means any documents, records, reports or other data printed on paper.
"Machine-sensible record" means a collection of related information in an electronic format. Machine-sensible records do not include hard-copy records that are created or recorded on paper or hard-copy records that have been converted to an electronic storage medium such as microfilm, microfiche, or any other storage-only imaging systems.
"Storage-only imaging system" means a system of computer hardware and software that provides for the storage, retention and retrieval of documents originally created on paper. It does not include any system, or part of a system, that manipulates or processes any information or data contained on the document in any manner other than to reproduce the document in hard copy or as an optical image.
"Taxpayer" as used in the subchapter means any person owing or liable to pay any State tax or any person deemed by the Director to be so owing or liable.
N.J. Admin. Code § 18:2-7.2