49 USC § 14505 - State tax

---
identifier: "/us/usc/t49/s14505"
source: "usc"
legal_status: "official_legal_evidence"
title: "49 USC § 14505 - State tax"
title_number: 49
title_name: "TRANSPORTATION"
section_number: "14505"
section_name: "State tax"
chapter_number: 145
chapter_name: "FEDERAL-STATE RELATIONS"
part_number: "B"
part_name: "MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 904.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 904.)

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , except as otherwise provided in , see , set out as a note under .