Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 155. CIGARS AND TOBACCO PRODUCTS TAX |
Subchapter A. GENERAL PROVISIONS |
Sec. 155.002. STORAGE
Latest version.
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(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.