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49 U.S.C. § 14505

Title 49 Chapter 145 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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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.

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