Cargo Waybill Tax
These taxes are periodically reauthorized by Congress. At times they have expired without reauthorization. For example, the taxes were not in effect January 1-August 26, 1996 or January 1-March 7, 1997. Congress reauthorized the taxes in August 1997 for a 10-year period beginning October 1, 1997.
| EFFECTIVE DATE |
WAYBILL TAX (%) |
| July 1, 1970 |
5.00 |
| December 1, 1990 |
6.25 |
Last Modified: 6/7/2008