49 U.S. Code § 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

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

 

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