Tex. Tax Code § 154.002 — STORAGE

(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. SUBCHAPTER B. IMPOSITION AND RATE OF TAX