9. a. Receipts from sales of a specified digital product that is accessed but not delivered electronically to the purchaser are exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
 
   b.   For purposes of this section, "delivered electronically" means delivered to the purchaser by means other than tangible storage media.
 
   L.2011, c.49, s.9.