{"data":{"id":"us-tx/tex.-tax-code-154.002","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.002","heading":"STORAGE.","body":"(a) The commercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility.\n(b) For the purpose of Subsection (a), the vehicle of a manufacturer's representative is not a residence or public storage facility.\nAdded by Acts 2001, 77th Leg., ch. 540, Sec. 2, eff. Sept. 1, 2001.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 2, eff. September 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER A. GENERAL PROVISIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.002","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"94424aa898d8a706efc4df46b881e78753e15e598796d7b410ac1bdf05fd321b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.001","next":"us-tx/tex.-tax-code-154.021"},"notice":"GroundRules: Original legal text. Not legal advice."}