Dossier
Anti-Head Tax Act of 1973
Coverage of Anti-Head Tax Act of 1973 in the Nexus archive.
- Colorado rental car tax survives 10th Circuit scrutiny
A 10th Circuit panel upheld Colorado’s $3 daily 'congestion impact fee' on rental cars, ruling it is not preempted by federal law. The court found the tax applies to consumers, not businesses, distinguishing it from the 1973 Anti-Head Tax Act, which prohibits taxes on airport businesses.