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49 U.S.C. 14505: State taxText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 49-TRANSPORTATIONCHAPTER 145-FEDERAL-STATE RELATIONS
Jump To: Source CreditStatutory Notes and Related SubsidiariesEffective Date

§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.