All purchases of heat-applied tax stamps shall be made by submitting an electronic order to the Division of Revenue and Enterprise Services. The Division of Revenue and Enterprise Services will communicate directly with licensed distributors on acceptable forms of electronic orders. Once ordered, the stamps will be mailed to the purchaser or picked up at the Division of Revenue and Enterprise Services, 33 West State Street, Trenton, NJ 08608.
N.J. Admin. Code § 18:5-3.6