STORAGE.

Tex. TAX Code § 154.002.
in effect
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(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. SUBCHAPTER B. IMPOSITION AND RATE OF TAX
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026