49 USC 14505 - State tax

U.S Code last checked for updates: Nov 22, 2024

§ 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.)

cite as: 49 USC 14505