View all text of Chapter 145 [§ 14501 - § 14506]
§ 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.
(Added Pub. L. 104–88, title I, § 103, Dec. 29, 1995, 109 Stat. 904.)