---
type: "LegalText"
title: "49 U.S.C. § 14505"
description: "State tax"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 49
title_name: "TRANSPORTATION"
chapter_number: "145"
chapter_name: "FEDERAL-STATE RELATIONS"
section: "14505"
citation: "49 U.S.C. § 14505"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc49@119-100.zip"
source_identifier: "/us/usc/t49/s14505"
source_file: "data/legal/raw/us/code/title-49/usc49.xml"
source_hash: "7ebc980f5964bd33dc26b30db8dfad851c1049b363e4e55dc922deb6c5f1e13f"
raw_snapshot_hash: "0786acdd244d8f42c5a8e8ed1ec2a8dcb47dd0e02a286752710a20745702a4fb"
text_hash: "78b0919b6162b153a6b0703d8487308bdcc8fdfc6135e9c66340ec7bbe137126"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 49 U.S.C. § 14505 - State tax

## Text

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.)

## Notes

Statutory Notes and Related Subsidiaries

Effective DateSection 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.