A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on—

1. (1) a passenger traveling in interstate commerce by motor carrier;
2. (2) the transportation of a passenger traveling in interstate commerce by motor carrier;
3. (3) the sale of passenger transportation in interstate commerce by motor carrier; or
4. (4) the gross receipts derived from such transportation.

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

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.