An Act establishing a tax exemption for municipalities paying for gas

This bill proposes to exempt cities and towns in Massachusetts from paying sales tax on gas purchased for municipal use. The key provision adds a new section to state law that removes the excise tax on fuel sales when the buyer is a government entity using the gas for official purposes. By eliminating this tax, the legislation aims to reduce costs for local governments that currently pay sales tax on their fuel purchases. The change applies specifically to municipal entities rather than private businesses or individuals.