49 USC 14505: State tax
Text contains those laws in effect on January 7, 2011
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.
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