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the effective date of this amendatory Act of the 103rd General Assembly shall be credited to any licensee who became licensed on or before the effective date of this amendatory Act of the 103rd General Assembly. A distributor that is a prior continuous compliance taxpayer and becomes a successor to a distributor as the result of an acquisition, merger, or consolidation of that distributor shall be deemed to be a prior continuous compliance taxpayer with respect to the acquired, merged, or consolidated entity. "Remote retail sale" means a sale by a remote retail seller of cigars, pipe tobacco, or alternative nicotine products to a consumer in this State when: (1) the buyer submits the order for the sale by means of a telephone or other method of voice transmission, by first-class mail, or by using the Internet or other online service, or if the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or (2) the cigars, pipe tobacco, or alternative nicotine products are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigars, pipe tobacco, or alternative nicotine products. "Remote retail seller" means a person located outside of this State who makes remote retail sales of cigars, pipe SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468