Texas Tax Code
§ 155.002 — STORAGE
TX § 155.002Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 155. CIGARS AND TOBACCO PRODUCTS TAX · Art. A. GENERAL PROVISIONS
Statute text
View on source(a)The commercial business location where tobacco products are stored or kept cannot be a residence or a unit in a public storage facility.
(b)This section does not apply to a manufacturer's representative.
Legislative history
Added by Acts 2001, 77th Leg., ch. 540, Sec. 5, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 209, Sec. 27, eff. Oct. 1, 2003.