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This synthesis will be of interest to administrative and financial officials of toll authorities, as well as members of the governing boards of these agencies. It will also be of interest to state departments of transportation and to legislators who are exploring innovative methods for financing major highway facilities. This synthesis also provides useful information for bonding and other financial institutions. It presents information on the current tolling policies and practices employed by highway, bridge, and tunnel tolling authorities throughout the United States. This report of the Transportation Research Board presents a profile of the traditions, pricing practices, and operational aspects of the tolling industry. Based on information derived from survey responses from 41 toll organizations, representing over 90% of annual U.S. toll transactions, the research for the synthesis indicates that the tolling industry employs a wide range of policies and practices, including many innovative approaches, used in response to the need to provide improved highway facilities. Case studies of several selected innovative tolling practices are discussed: variable/congestion pricing; high- occupancy toll, or HOT lanes; public-private partnerships; interagency partnerships; and others such as state infrastructure banks (SIBs), shared resource agreements, and transportation utility fees. Detailed information on the experience of states with privatization of highway facilities is also presented. A unique summary of the future issues to be addressed in the tolling industry as gleaned from the survey concludes the document.