Title 49 — TransportationRelease 119-73
§14505 State tax
Title 49 › Subtitle SUBTITLE IV— - INTERSTATE TRANSPORTATION › Part PART B— - MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS › Chapter CHAPTER 145— - FEDERAL-STATE RELATIONS › § 14505
Summary
States and local governments cannot tax or charge passengers, the trip, ticket sales, or revenue from interstate motor-carrier travel.
Full Legal Text
Title 49, §14505
Transportation — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
49 U.S.C. § 14505
Title 49 — Transportation
Last Updated
Apr 6, 2026
Release point: 119-73