Tex. Tax Code § 155.002 — STORAGE

(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. SUBCHAPTER B. IMPOSITION AND RATE OF TAX