49 U.S.C. § 14505 — State tax

submitted 31 years ago by Pub. L. 104-88 to r/title-49-TRANSPORTATION · 64 words · no verdicts yet

in plain englishAI-generated · not legal advice

States and their subdivisions cannot tax or charge fees on interstate bus or motor-carrier passengers. This ban covers the passenger, the trip, ticket sales, and the carrier's related gross receipts.

A state or any of its political subdivisions may not collect or impose a tax, fee, head charge, or other charge on: (1) a passenger traveling in interstate commerce by motor carrier; (2) the transportation of that passenger; (3) the sale of that interstate passenger transportation; or (4) the gross receipts a carrier earns from that transportation.

the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit

1995Enacted · Pub. L. 104-88 · 109 Stat. 904

A history note hasn’t been published yet. The record shows enactment by Pub. L. 104-88 on 1995-12-29.

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