49 U.S. Code § 14505 - State tax

§ 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.

 

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