I've never looked for it at a lowes or HD, but ace and do it best carry pex tubing. The 1/4 tubing is also known as RO tubing, and CO2 resistant tubing.
depending on the region of the US, Lowe's and Home Depot probably won't have it [they don't here in AZ]. look up plumbing supply stores in the yellow pages and call them up. many places will do cash accounts for customers that are not contractors.