An Act relative to exempting municipalities from the gas tax

This bill exempts municipalities from paying the state gas tax on fuel they purchase for official government use. It directly affects cities and towns that buy fuel for services like road maintenance, public works, or municipal vehicle operations. The key provision adds a new section to state tax law, stating that fuel sold to a municipality for municipal purposes is not subject to the excise tax. This changes the tax treatment for municipal fuel purchases but does not alter taxes for residents or businesses.