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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 154.002: STORAGE.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 154. CIGARETTE TAX
  5. SUBCHAPTER A. GENERAL PROVISIONS

(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:

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

Collected 2026-08-27T01:47:41Z. Source file · JSON

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