---
kind: "section"
citation: "49 U.S.C. § 14505"
title: "49"
title_heading: "Transportation"
number: "14505"
heading: "State tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/49/14505"
units:
  - "Subtitle IV — Interstate Transportation"
  - "Part B — Motor Carriers, Water Carriers, Brokers, and Freight Forwarders"
  - "Chapter 145 — Federal-State Relations"
---

# §14505. State tax


A [State](/usc/49/10102.md?p=8) 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](/usc/49/13102.md?p=14);
- (2) the [transportation](/usc/49/10102.md?p=9) of a passenger traveling in interstate commerce by [motor carrier](/usc/49/13102.md?p=14);
- (3) the sale of passenger [transportation](/usc/49/10102.md?p=9) in interstate commerce by [motor carrier](/usc/49/13102.md?p=14); or
- (4) the gross receipts derived from such [transportation](/usc/49/10102.md?p=9).

## Source credit

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

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.