In Zottola v. AGI Group, Inc., 63 AD3d 1052 (2nd Dept. 2009) the Second Department held that an out of state seller of a boat on the internet "transacted business" with the intended buyer in New York and had a substantial relationship with New York, so as to warrant the exercise of in personam jurisdiction over the seller under New York's long-arm statute in compliance with due process; that the seller allegedly agreed to deliver the boat in New York, the money for the purchase of the boat was paid to seller by wire transfer to a New York bank branch, not a Florida branch, and the boat in question was transferred to the seller, and then later transferred by the seller to the buyer at his New York address.