49 U.S.C. § 14505
Section 14505 · State tax
Amended 1 time on record
Applied in 9 court decisions — leading case 315 Ill. App. 3d 179 - Tri-State Coach Lines, Inc. v. Metropolitan Pier & Exposition Authority (2000)
Most recently applied in Wal-Mart Puerto Rico, Inc. v. Zaragoza-Gomez (August 2016)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.