That would suggest, if any restaurant establishment that supplied boxes of tissues would then be in violation of heath codes and would only comply with those codes if they were not open. Would paper napkins then fall under this same health code. I suspect that if this was the case then restaurants would never use tissue paper, it would seem rather silly to jeopardize your livelihood and the possibility of losing your license to operate over a box of tissues.
If there was tissue in the kitchen and open for employees, health rules would apply and I would suspect fall under existing health codes where washing your hands thoroughly afterwards would need to be followed.