Texas Statutes
§ 155.002 — STORAGE.
Texas § 155.002
JurisdictionTexas
Code TXTax Code
This text of Texas § 155.002 (STORAGE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 155.002 (2026).
Text
Sec. 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.
SUBCHAPTER B. IMPOSITION AND RATE OF TAX
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Legislative History
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.
Nearby Sections
15
§ 155.001
DEFINITIONS.§ 155.002
STORAGE.§ 155.021
TAX IMPOSED ON CIGARS.§ 155.0212
LIABILITY OF PERMITTED DISTRIBUTOR.§ 155.023
PAYMENT OF TAX.§ 155.024
EXCEPTION FOR PERSONAL USE.§ 155.025
MANUFACTURING EXEMPTION.§ 155.026
PENALTY FOR FAILURE TO PAY TAX.§ 155.027
VENUE.§ 155.028
IMPACT OF TAX.§ 155.041
PERMITS.§ 155.045
COMBINATION PERMIT.§ 155.048
ISSUANCE OF PERMITS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 155.002, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/155.002.