{"data":{"id":"us/49-u.s.c.-14505","jurisdiction":"us","citation":"49 U.S.C. § 14505","heading":"State tax","body":"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.","path":["Title 49—TRANSPORTATION","CHAPTER 145—FEDERAL-STATE RELATIONS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc49@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:01:06Z","sha256":"3f2f67f0174e3360e7e900eadea28ef1d21579e26af67b24668f99a0dcdfc687","source_id":"us","stale":true,"prev":"us/49-u.s.c.-14504a","next":"us/49-u.s.c.-14506"},"notice":"GroundRules: Original legal text. Not legal advice."}