In the interpretation of this article, the following words and phrases, unless the context shows another sense to be intended, shall be held to have the meanings hereinafter stated:
An individual, firm, partnership, corporation, voluntary association, incorporated association and principal or agent thereof.
Persons, corporations or partnerships, whether principal or agent, who engage in a merchandising business in New Jersey with intent to close out or discontinue such business within one year from the date of commencement, including those who, for the purpose of carrying on such business, hire, lease or occupy any building, structure or railroad car for the exhibition and sale of such goods, wares and merchandise; but nothing in this article shall be construed to affect the sale of fruits, vegetables and farm products, such as meat, poultry, butter and eggs.