Texas Tax Code

§ 154.002 — STORAGE

TX § 154.002Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. A. GENERAL PROVISIONS

Statute text

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(a)The commercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility.

(b)For the purpose of Subsection (a), the vehicle of a manufacturer's representative is not a residence or public storage facility. Added by Acts 2001, 77th Leg., ch. 540, Sec. 2, eff. Sept. 1, 2001. Amended by:

Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 2, eff. September 1, 2019.