Title 49, TransportationRelease 119-102
§14505 State Tax
Title 49 › SUBTITLE IV — INTERSTATE TRANSPORTATION › PART B — MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS › CHAPTER 145 — FEDERAL-STATE RELATIONS › § 14505
Summary
States and local governments cannot collect any tax, fee, head charge, or other charge on a passenger who travels between states by a motor carrier. They also cannot tax the trip itself, the sale of the passenger ticket, or the gross receipts from that interstate passenger transportation.
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
Aug 21, 2026
Release point: 119-102