49 USC 14505: State tax
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49 USC 14505: State tax Text contains those laws in effect on May 16, 2024
From Title 49-TRANSPORTATIONSUBTITLE IV-INTERSTATE TRANSPORTATIONPART B-MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERSCHAPTER 145-FEDERAL-STATE RELATIONS
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§14505. State tax

A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on-

(1) a passenger traveling in interstate commerce by motor carrier;

(2) the transportation of a passenger traveling in interstate commerce by motor carrier;

(3) the sale of passenger transportation in interstate commerce by motor carrier; or

(4) the gross receipts derived from such transportation.

(Added Pub. L. 104–88, title I, §103, Dec. 29, 1995, 109 Stat. 904 .)


Statutory Notes and Related Subsidiaries

Effective Date

Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.