State Tax - Interstate Commerce

Interstate Transportation and Commerce Employees are subject to special rules of taxation.

These special rules are based on federal law enacted to deal with the unique nature of these industries. [Title 49, Subtitle VII, United States Code]. The pay of a motor carrier employee who performs his or her regularly assigned duties on a motor vehicle in two or more states is subject to income taxation only by the state of residence if either of the following apply. [49 U.S.C.S. §14503(a).]

• Providing transportation subject to the jurisdiction of the Surface Transportation Board or

• Providing Transportation for a motor private carrier

The information on this web site is for general guidance only. This general information is provided to represent a good faith effort to provide accurate and complete tax information. The information provided herein should not be used as a substitute for consultation with professional advisers. Every situation may be unique, please contact us to discuss your particular situation.