Enrolled Bill Summary

House Bill 2413 amends the Tax Code to provide that the commercial business location where cigarettes, cigars, or other tobacco products are stored or kept cannot be a residence or a unit in a public storage facility. The bill requires a permit holder who is authorized to sell or distribute such products to designate in the permit application a permanent place of business to keep records relating to the tobacco products if the permit holder's place of business is a vending machine.