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

Tex. Tax Code § 155.002: 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 155. CIGARS AND TOBACCO PRODUCTS TAX
  5. SUBCHAPTER A. GENERAL PROVISIONS

(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.

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.

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

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