A State or political subdivision thereof may not collect or levy a tax, fee, head charge, or other charge on—
a passenger traveling in interstate commerce by motor carrier;
the transportation of a passenger traveling in interstate commerce by motor carrier;
the sale of passenger transportation in interstate commerce by motor carrier; or
the gross receipts derived from such transportation.
Pub. L. 104–88, title I, § 103109 Stat. 904 (Added , , .)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 104–88section 2 of Pub. L. 104–88section 1301 of this titleSection effective , except as otherwise provided in , see , set out as a note under .