State tax

  1. Law
  2. USC 49
  3. Transportation
  4. INTERSTATE TRANSPORTATION
  5. MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS
  6. FEDERAL-STATE RELATIONS
  7. State tax

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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 .)

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.


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