Texas has no ski resorts. Natural snowfall is rare and insufficient for skiing—occasional light snow in Panhandle (Amarillo), North Texas (DFW), or Hill Country melts quickly. No commercial ski operations exist.
On rare snow days, informal sledding/tubing occurs on hills (e.g., Lubbock, Amarillo). No regulated "towing" facilities. Liability and safety are entirely personal responsibility.
If "towing" refers to water skiing, wakeboarding, or tubing behind boats on Texas lakes:
Check tpwd.texas.gov and local lake authority for current regulations.